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Variable pricing is increasingly appearing under the term of "global pricing" in health care.
Uncollectible Accounts
Accounts receivable that are determined to be uncollectible from debtors, leading to them being written off as a business loss.
Allowance Method
An accounting technique that estimates and deducts accounts receivable deemed to be uncollectible from total receivables, creating an allowance for doubtful accounts.
Uncollectible Receivables
Debts owed to a company that are considered uncollectible and are written off as a loss.
Bad Debt Expense
An expense account representing the estimated uncollectible accounts receivable.
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