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Describe four advantages of intermittent reinforcement over CRF for maintaining behavior.
Direct Write-off
A method of accounting for bad debts where uncollectible accounts receivable are directly written off against income at the time they are deemed uncollectible.
Bad Debts Recovered
When an account receivable has been written off and is recovered, this account, which is in the Other Revenue category, is credited in the direct write-off method if the recovery is in a year following the write-off.
Allowance for Doubtful Accounts
A contra asset account that estimates the portion of receivables that may not be collectible, affecting a company ’s net income and assets.
Bad Debts Expense
An expense reported on the income statement, representing the estimated irrecoverable amounts from customers who can no longer pay their obligations.
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