Examlex
The doctrine of contributory negligence is followed in most states.
Gross Accounts Receivable
The sum of money that a company's customers owe before subtracting any provisions for accounts that might not be collectible.
Net Accounts Receivable
The total amount of money owed to a company for goods or services that have been delivered but not yet paid for, minus any provisions for bad debts.
Allowance for Uncollectible Accounts
An estimated reserve for debts that may not be collected due to customer default.
Default Rate
A measure reflecting the percentage of borrowers who fail to make payments on their debts as scheduled.
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