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Analysis of Receivables Method
A technique used in accounting to estimate the amount of receivables that will likely remain uncollectable.
Uncollectible Receivables
These are amounts due to a company from its customers that are considered unlikely to be collected.
Adjusting Entry
An accounting entry made at the end of an accounting period to record unrecognized income or expenses to ensure that the accounting records are accurate.
Allowance for Doubtful Accounts
A contra-account reducing accounts receivable on a balance sheet, reflecting the amount of receivables a company believes it will not collect.
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