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An example of programmed cell death is the differentiation of:
Accounts Receivable
Funds due to a company for goods or services delivered or used but not yet paid for by customers.
Bad Debt Expense
An expense account that represents accounts receivables that a company does not expect to collect due to customers' inability to fulfill payment obligations.
Uncollectible Accounts Expense
Expenses related to uncollectible amounts from credit sales.
Allowance Account
A contra account that reduces the total amount of accounts receivable on the balance sheet to reflect uncollectible amounts.
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