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The degeneracy of the lowest level of a Br atom is 4. The first excited electronic level lies the equivalent of 3685 cm-1 higher in energy and has a degeneracy of 2. Calculate the electronic partition function at a temperature of 2500 K.
Uncollectible Accounts Receivable
Debts owed to a company that are considered to be uncollectible from the debtor, often leading to the account being written off as a bad debt expense.
Allowance for Doubtful Accounts
An estimate of the amount of accounts receivable that may not be collectible, serving as a contra account to adjust the value of total receivables.
Net Realizable Value
The estimated selling price of an asset in the ordinary course of business minus any costs associated with its sale or disposal.
Direct Write-off Method
A method for handling bad debts by writing off specific uncollectible accounts receivable when they are deemed unrecoverable, impacting the income statement.
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