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____ is Microsoft's implementation of a directory services infrastructure.
Bad Debt Expense
An expense reported on the income statement, representing the portion of receivables that is estimated not to be collectible.
Loan Receivables
Reflects the amounts of money lent out that are expected to be repaid, typically generating interest income for the lender.
Accounting Flexibility
The range of choices that management has under GAAP (Generally Accepted Accounting Principles) in how to report financial activity.
Contract Constraints
Limitations or conditions in a contract that restrict the actions of the parties involved.
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