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Registered nurses can be identified as a:
Allowance for Doubtful Accounts
A method used in accounting to estimate the portion of accounts receivable that may not be collected.
Contra Asset
An account that is used to reduce the value of a related asset, such as accumulated depreciation reducing the book value of fixed assets.
Normal Balance
The side (debit or credit) of an account that is expected to have a higher balance, indicating the side which increases the account.
Allowance Method
A financial method that estimates the value of debts unlikely to be collected by determining uncollectible accounts each period's end.
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