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If the span of a moving average is large - say,12 months - then few observations go into each average,and extreme values have relatively large effect on the forecasts.
Uncollectible Accounts
Accounts receivable that are deemed to be uncollectible, leading to their removal from the accounts through a write-off process.
Write Off
The accounting action of declaring that an asset is partially or completely worthless.
Factored Accounts Receivable
The process of selling accounts receivable to a third party at a discount to quickly generate cash and reduce risk of non-payment.
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