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______ policing refers to the strategy of using data, analysis, and criminal theory to guide police allocation and decision making.
Bad Debt Expense
An expense account reflecting the cost of accounts receivable that a company does not expect to collect due to customers' inability to pay.
Uncollectible
Refers to accounts receivable that a business deems unlikely to be collected and writes off as a loss.
Direct Write-off
A method for accounting for bad debts whereby debts deemed uncollectable are written off directly against income at the time they are determined to be uncollectable.
Allowance Method
An accounting technique used to estimate and account for doubtful accounts, reducing accounts receivable to their net realizable value.
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