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Accounts Receivable
Funds that are owed to a company by customers for goods or services delivered or used but not yet paid for.
Bad Debt Expense
An expense recognized when a company determines that a customer's debt is no longer collectible.
Cash Realizable Value
The amount of money that could be realized from assets if they were sold, after settling any associated costs.
Allowance Method
The allowance method is an accounting technique that enables companies to anticipate and adjust for expected bad debts or credit losses in their financial statements.
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