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At the point where the supply curve crosses the demand curve on a graph
Aging of Accounts Receivable
A process of categorizing accounts receivable based on how long they have been outstanding to estimate potential uncollectible amounts.
Allowance for Doubtful Accounts
An accounting provision made by companies to account for anticipated losses due to customers' failure to pay owed amounts.
Net Realizable Value
The estimated selling price in the ordinary course of business, minus reasonably predictable costs of completion, disposal, and transportation.
Uncollectible Accounts
Accounts receivable that are determined to be uncollectible from debtors, leading to them being written off as a business loss.
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