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The protonema of Sphagnum is similar to thallus of Coleochaete.
Uncollectible Accounts
Accounts receivable that a company does not expect to collect and writes off as a bad debt expense.
Outstanding Accounts Receivable
Amounts due to a company from customers for goods or services provided on credit but not yet paid.
Bad Debt Percentage
Bad debt percentage is the proportion of receivables that a company expects not to collect, used in estimating the allowance for doubtful accounts.
Allowance
In accounting, an estimate for future adjustments to accounts receivable, reflecting debts that might not be collectible.
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