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Allowance Method
An accounting technique used to account for expected credit losses on accounts receivable by anticipating uncollectible accounts.
Market Valuation
Market valuation is the process of determining the monetary value of a company or asset in the marketplace, typically reflected in its stock price or the total market capitalization.
Direct Method
A cash flow statement presentation that itemizes the major categories of gross cash receipts and payments, providing a clearer view of a company's cash flow from operating activities.
Ending Inventory
The total value of a company's merchandise, raw materials, work-in-progress, and finished goods at the end of an accounting period.
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