Which of the following structures has a different configuration from the other three? 
Definitions:
Exchange Notes
Financial instruments representing an agreement between parties to exchange interest payments or currency values over a set period.
Direct Write-off
An accounting method where uncollectible accounts receivable are written off directly against income at the time they are deemed irrecoverable.
Net Realizable Value
The estimated selling price of an item of inventory less any direct costs of disposal, such as sales commissions.
Allowance for Doubtful Accounts
A contra-asset account representing estimated uncollectible accounts receivable due to the customer's inability to pay.
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