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Which of the following is at odds with the unity of command principle?
Normal Balance
the side (debit or credit) on which increases to an account are recorded, based on the type of account (asset, liability, equity, revenue, or expense).
Contra-Asset
An account that offsets or reduces the balance of a related asset account, such as accumulated depreciation.
Allowance for Doubtful Accounts
An estimation recorded on financial statements reflecting the amounts expected to be uncollected from accounts receivable.
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