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The allowance method of accounting for uncollectible accounts is required if
Morality
A system or code of conduct and principles that governs the behavior of individuals within a society, distinguishing between right and wrong.
Individual Precedence
The principle that an individual's rights and interests take priority over those of the collective or group.
Social
Relating to society or its organization; pertaining to the interactions and relationships among individuals within a community.
Moral Regulation
The use of norms, laws, and cultural practices to govern behavior and maintain social order, often reflecting the dominant moral values of a society.
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