If the Senate Finds a Government Official or Federal Judge

question 32

Multiple Choice

If the Senate finds a government official or federal judge guilty of an impeachable offense, the official is:

• A) Reprimanded
• B) Sent to prison
• C) Censured
• D) Removed from office

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Definitions:

Allowance Method

A technique in accounting to estimate and deduct bad debts from accounts receivable based on historical data and projections.

Uncollectible Accounts

Accounts receivable that a company has determined it will not be able to collect due to customer default.

Direct Write-off

A method of accounting for bad debts where uncollectible accounts receivable are directly written off against income at the time they are deemed uncollectible.

Bad Debts Recovered

When an account receivable has been written off and is recovered, this account, which is in the Other Revenue category, is credited in the direct write-off method if the recovery is in a year following the write-off.