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Express the number as the ratio of two integers.
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Allowance Method
An accounting technique that estimates and deducts accounts receivable deemed uncollectible from total accounts receivable.
Allowance for Doubtful Accounts
A contra-asset account designed to anticipate the amount of accounts receivable that might be uncollectible.
Bad Debt Expense
An accounting expense recognized when a company can no longer recover a debt that it has issued.
Bad Debt Expense
Represents the amount of receivables a company estimates it will not collect.
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