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Delivery of community-oriented primary care requires all of the following except:
Allowance for Doubtful Accounts
An account that offsets assets, specifically designed to anticipate the part of accounts receivable that might be uncollectible.
Aging Method
A technique used in accounting to estimate uncollectible accounts receivable by categorizing them based on the length of time they have been outstanding.
Allowance for Doubtful Accounts
A contra-asset account used to reduce the total receivables reported to reflect only the amounts expected to be collected.
Bad Debts Expense
Bad debts expense represents the loss that a company anticipates or realizes from customers who are unable to pay their outstanding balances.
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