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In This Dialogue Berkeley Defends His Belief That Only Ideas

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In this dialogue Berkeley defends his belief that only ideas exist. "To be is to be perceived"-to be is to be an idea in a mind-and hence matter existing apart from the mind does not exist. In this dialogue Hylas (from the Greek word for "matter") debates with Philonous (from the Greek "love of mind") . The unique thing about Berkeley's idealism is that unlike traditional idealism (e.g., Plato's) , it is not rationalistic. Berkeley does not propose that ideas exist independently but rather assumes an empirical foundation. He agrees with Locke that all ideas originate in sense experience and proceeds to show that all we ever experience are ideas. The only reality that exists to be known is perceivers and perceptions. To hold all of this ideal reality together one must posit a Divine mind that perceives us and hence causes our existence as ideas in the Divine's mind.
-Hylas eventually concedes to Philonous that heat and cold are


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Bad Debt Expense

The portion of receivables that is estimated to be uncollectible, recognized as an expense in the income statement.

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The total amount that will be paid to the holder of a financial instrument at its maturity date, including principal and any accrued interest.

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A financial document in which one party promises to pay a certain sum of money to another party under agreed terms.

Promissory Note

A financial instrument that contains a written promise by one party to pay another party a definite sum of money either on demand or at a specified future date.

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