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The magnitude of R2 does not change depending on which independent variable the researcher enters into the equation first.
Analysis of Receivables
The examination of accounts receivable to determine the likelihood of collection and to identify any potential issues or risks.
Uncollectible Receivables
Money owed to a company by customers that is considered unlikely to be paid and often written off as bad debts.
Allowance for Doubtful Accounts
An estimation of the amount of accounts receivable which may not be collectible, creating a reserve for potential bad debts.
Accounts Written Off
This refers to the process where businesses remove uncollectible accounts receivable from their accounting records because payment is no longer expected.
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