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Authors should present an apologetic tone when describing limitations or study design weaknesses.
Uncollectible Receivables
Debts that are deemed unrecoverable by a company after exhaustive attempts to collect them, often written off as an expense.
Adjusting Entry
Journal entries made in accounting records at the end of an accounting period to allocate income and expenses to the period in which they actually occurred.
Net Realizable Value
The estimated selling price of inventory in the ordinary course of business minus any costs for completion, disposal, and transportation.
Bad Debt Expense
A financial accounting concept representing the amount of revenue considered uncollectible from customers or clients.
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