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Mesopotamian astronomy
Allowance for Doubtful Accounts
An accounting provision made for accounts receivable that may not be collectible.
Balance Sheet Approach
A method of estimating allowances and provisions based on the balances of assets and liabilities, rather than focusing primarily on income statement items.
Income Statement Approach
A method of accounting or financial analysis focusing on revenues, expenses, and net income to evaluate a company's performance over a period.
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