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Which of the following was a belief of the realists?
60-Day Note
A type of short-term debt where the repayment is due 60 days after issuance.
360-Day Year
An accounting simplification that assumes there are 360 days in a year to facilitate easier interest calculations.
Direct Write-Off Method
An accounting practice where bad debts are written off against income at the time they are determined to be uncollectible, instead of being provided for in advance.
Account Receivable
Funds that customers owe a company for products or services provided on credit.
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