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The rationale for a hypothesis is
Sales
Transactions or activities related to the selling of goods or services, generating revenue for a business.
Bad Debts
Money owed to a company that is unlikely to be paid by the debtor, considered as a loss to the company.
Uncollectible Accounts
Accounts receivable that have been deemed uncollectable from debtors, similar to bad debts but often considered as a specific stage in the collections process.
Pending Job
A task or project that has been initiated but is not yet completed or ready for execution.
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