Examlex
Explain and give an example of a value claim.
Uncollectible Accounts Receivable
Debts owed to a company that are considered unlikely to be recovered, often due to the debtor's inability to pay.
Debit Balance
An accounting entry that represents a situation where debits are greater than credits in an account, often indicating assets or expenses.
Allowance for Doubtful Accounts
A contra-asset account that reduces the total receivables balance to reflect accounts that may not be collectible.
Analysis of Receivables Method
An accounting method used to estimate the amount of receivables that will not be collected based on historical data and trends.
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