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A systematic review, which is a specialized type of search, can also be termed "systematic process of the literature review."
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
Uncollectible Receivables
Refers to money owed to a company by its debtors that is unlikely to be paid and is considered a loss.
Allowance Method
A technique in accounting used to estimate and anticipate bad debts (uncollectible accounts receivable) and adjust the books accordingly.
Allowance for Doubtful Accounts
A contra-asset account on a company's balance sheet that represents the estimated portion of accounts receivable that may not be collectible.
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