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The Degeneracy of the Lowest Level of a Br Atom

question 4

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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.


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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.

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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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