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When an uncollectible account receivable is written off against the Allowance for Bad Debts account:
Spreadsheet
A digital document consisting of rows and columns used to organize, calculate, analyze, and store data, often featuring mathematical functions and formulas.
Delimited Text File
A text file where each field is separated by a specific character, commonly used for data exchange.
CSV File
A Comma-Separated Values file, which stores tabular data (numbers and text) in plain text form, making it simple to import and export between programs.
XML File
A text file format that uses tags to define objects and object attributes; extensively used in data serialization and web services.
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