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Allowance for Doubtful Accounts
A contra-asset account that represents the amount of accounts receivable a company does not expect to collect.
Uncollectible Accounts
Accounts receivable that are deemed to be uncollectible, leading to them being written off as a bad debt expense.
Aging
The process of categorizing accounts receivable based on the length of time an invoice has been outstanding.
Accounts Receivable
The total owed by customers for goods or services they've received from a company yet haven't paid for.
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