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Bad Debts Expense
An expense account that represents accounts receivable that a company does not expect to collect.
Unadjusted Trial Balance
A listing of all the accounts and their balances from the ledger, before any adjustments, used to check the arithmetic accuracy of bookkeeping.
Aging of Receivable Method
An accounting technique used to estimate uncollectible debts by analyzing the age of accounts receivable.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of a company's accounts receivable that may ultimately not be collectible.
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