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The Direct Write-Off Method of Accounting for Uncollectible Accounts

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The direct write-off method of accounting for uncollectible accounts


Definitions:

Active Transport

A cellular process that requires energy to move substances across cell membranes against a concentration gradient.

Concentration Gradient

The gradual difference in the concentration of solutes in a solution between two regions. In biology, it often refers to differences across a membrane.

Carrier

A molecule or protein that transports substances across a cell membrane, or a person or animal that transmits a disease-causing agent without showing symptoms.

Mediated Transport

The process of moving molecules across a cellular membrane through the use of specific protein channels or carriers.

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