Examlex
The smallest piece of an element (like gold or lead) that still has all the properties of that element is called
Interest
The cost of borrowing money, typically expressed as a percentage of the sum borrowed, or the income earned from lending money.
Aging of Receivables
Aging of receivables is an accounting method used to estimate the amount of a company's accounts receivable that may not be collectible, represented in time categories based on the length of time the invoices have been outstanding.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of a company's receivables that may not be collected.
Bad Debt Expense
A ledger showing the value of invoices that a business anticipates it will not be able to receive payment for.
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