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Which cells have a primary role in cell-mediated immunity?
Allowance for Doubtful Accounts
A contra-asset account on a company’s balance sheet that represents the estimated portion of accounts receivable that may not be collectible.
Percentage of Receivables Method
An accounting method used to estimate the amount of a company's accounts receivable that will not be collected.
Bad Debt Write-offs
The process of removing uncollectable accounts receivable from the accounting records, recognizing them as a loss.
Allowance Method
An accounting technique that estimates and records bad debts expense from credit sales.
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