[Solved] What are the characteristics of children who are involved in child pornography? Allowance for Doubtful Accounts: An estimation of the amount of accounts receivable that may not be collectible, serving as a contra asset account. Aging Method: An accounting technique used to estimate the amount of bad debt expense by classifying accounts receivable according to their age. Credit Sales: Transactions where the buyer is allowed to pay for goods or services at a later date, rather than at the time of purchase. Interest Rate: A cost, depicted as a percent of the original amount, that a lender demands from a borrower for the right to use resources.