Examlex
DSM-5 describes some of the defining features of social anxiety disorder,which include:
Receivables Balance
The total amount owed to a business by its customers or clients for goods or services delivered on credit.
Allowance Method
An accounting technique used to estimate and account for doubtful accounts, where some receivables will not be collected.
Uncollectible Accounts
Financial accounts receivable that are deemed unlikely to be collected, leading to their categorization as bad debts.
Year-end Adjustment
Adjustments made to the books of accounts at the end of a fiscal year to reflect accurate financial information.
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