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All of the following are examples of devices used to anchor both ends of the ACL graft EXCEPT:
Estimated Bad Debts
Anticipated amounts that customers will not pay the company, typically recorded as an expense.
Realizable Value
The estimated amount that could be received from the sale of an asset in a normal transaction between willing parties.
Cash Discount
A reduction in invoice price given by a seller to a buyer in return for early payment, aimed at accelerating cash inflows.
Standard Practices
Established and widely accepted methods or procedures used in a field or industry.
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