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Match the following Conditional Formatting Options in the Quick Analysis Gallery with their description:
I. Text Contains
II. Duplicate Values
III. Unique Values
IV. Equal To
V. Clear Format
A. Formats cells that have exactly the same value
B. Formats any cell that has content that matches the first content in the first selected cell
C. Removes any conditional formatting
D. Formats cells that have no matching values
E. Formats cells that have the value
Bad Debt Expense
An expense account reflecting the cost of accounts receivable that a company does not expect to collect due to customers' inability to pay.
Uncollectible
Refers to accounts receivable that a business deems unlikely to be collected and writes off as a loss.
Direct Write-off
A method for accounting for bad debts whereby debts deemed uncollectable are written off directly against income at the time they are determined to be uncollectable.
Allowance Method
An accounting technique used to estimate and account for doubtful accounts, reducing accounts receivable to their net realizable value.
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