Examlex
The color pattern and texture of the body of a horned lizard (Phrynosoma platyrhinos) allows it to blend into the ground of the desert in which it lives. This is an example of
Allowance Method
An accounting technique used to estimate the amount of uncollectible accounts receivable that will not be paid by debtors, allowing companies to record these anticipated losses as an expense.
Bad Debt Expense
An expense reported on the income statement, representing the estimate of receivables that a company does not expect to collect.
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
Uncollectible Receivables
Refers to money owed to a company by its debtors that is unlikely to be paid and is considered a loss.
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