Examlex
Which type of microscopy is used to identify the 3-D structure of biofilms?
Estimated Bad Debts
The portion of accounts receivable that a company does not expect to collect.
Carrying Amount
The recorded cost of an asset in a company's financial statements, less any accumulated depreciation or amortization.
Allowance for Doubtful Accounts
A contra-asset account used to reduce accounts receivable to its net realizable value by estimating uncollectible debts.
Bad Debts Expense
An expense recognized when it is probable that receivables will not be collected and is considered a cost of doing business on credit.
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