Simplify. 
Definitions:
Credit Sales
Sales made by a business where payment is deferred, allowing customers to purchase goods or services on credit.
Bad Debt
Financial losses attributed to customers' failure to pay for goods or services provided on credit.
Accounts Receivable Tracking
The process of monitoring and managing the amounts owed to a business by its customers for goods or services provided on credit.
Aging Report
A summary of a company’s accounts receivables that are outstanding, categorized by the length of time an invoice has been unpaid.
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