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is responsible for determining the capacity required and methods of making the capacity available.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of accounts receivable that is expected to become uncollectible.
Percent of Sales Method
A forecasting technique used in financial planning to estimate certain balance sheet and income statement accounts based on projected sales growth.
Bad Debts
Amounts owed to a company that are not expected to be received, often due to customers being unable to pay.
Income Statement
A financial document that reports a company's revenues, expenses, and net income over a specific period.
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