Examlex
Akila's brother asks her if she knows the names of the capitals of Texas and Montana.She instantly knows that the capital of Texas is Austin,and she does not know the capital of Montana.Akila is using her _____ memory to retrieve _____ memories.
Sales Returns and Allowances
Deductions from gross sales that reflect products returned by customers and discounts provided for minor defects.
Contra-asset Account
A type of account in the general ledger that reduces the value of a related account when its balance is subtracted from the balance of the related account.
Contra-revenue Account
An account that is offset against a revenue account on the income statement, typically relating to sales returns, allowances, and discounts.
Restructure Loan
The process of modifying the terms of a loan agreement, typically to provide relief to the borrower by reducing interest rates, extending payment periods, or forgiving part of the loan.
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