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As a solar mass protostar moves on to the main sequence,
Allowance for Doubtful Accounts
An estimation of the amount of credit sales that are expected to not be collected due to customer defaults.
Accounts Receivable
Money owed to a company by customers for products or services that have been delivered but not yet paid for.
Credit Sales
Sales made on credit, where the buyer is allowed to pay the amount owed at a later date, common in business-to-business transactions.
Bad Debts Expense
An expense reported on the income statement, representing the amount of receivables that a company does not expect to collect due to customer default.
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