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Analysis of Receivables Method
An accounting method used to estimate the amount of receivables that will not be collected based on historical data and trends.
Direct Write-off Method
An accounting practice where uncollectible accounts receivable are written off to expense only when they are determined to be non-recoverable.
Adjustment
An entry made in accounting records at the end of an accounting period to allocate income and expenditure to the appropriate period.
Percent of Sales Method
A financial forecasting tool used to estimate certain balance sheet and income statement accounts based on a projected sales figure.
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