Examlex
All the following would be considered an entry type in a data dictionary notation except:
Bad Debt Expense
An expense account reflecting amounts that are expected to be uncollectible from customers' credit sales.
Bad Debt Expense
An estimated expense that represents the amount of receivables a company does not expect to collect due to customer defaults.
Allowance for Doubtful Accounts
A financial accounting provision representing the estimated amount of receivables that may not be collected.
Receivables
Amounts owed to a company by its customers for goods or services that have been delivered or used but not yet paid for.
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