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The highest point in the United States outside of Alaska is found in California.
Bad Debts Expense
A provision in accounting for accounts receivable that are not expected to be collected, recognizing them as an expense.
Allowance for Doubtful Accounts
A contra-asset account that represents the amount of accounts receivable a company does not expect to collect.
Uncollectible Accounts
Accounts receivable that are deemed to be uncollectible, leading to them being written off as a bad debt expense.
Aging
The process of categorizing accounts receivable based on the length of time an invoice has been outstanding.
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