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Define Q obt.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of receivables that may not be collected.
Net Realizable Value
The estimated selling price of goods minus the cost of their sale or completion, used to assess inventory value under GAAP standards.
Aging of Accounts Receivable
A method to manage and review accounts receivable based on the length of time invoices have been outstanding, typically to identify and act on overdue payments.
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
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