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The observed lack of productivity from IT investments is most likely the result of
Donation Revenue
Income received by a non-profit organization through voluntary financial contributions from individuals, corporations, or other entities.
Provision for Uncollectible Pledges
Provision for Uncollectible Pledges is a reserve or expense recognized by nonprofits or businesses for pledges or receivables that are likely not to be collected.
Bad Debt Expense
Bad Debt Expense represents a charge to account for invoices that are not expected to be collected due to customers' inability to fulfill payment obligations.
Carrying Value
The book value of assets and liabilities recorded on the financial statements, factoring in depreciation, amortization, and impairment.
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