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If a body reflects entire radiation incident on it, then it is known as
Uncollectible Accounts
Accounts receivable that are recognized as uncollectible losses due to the inability to collect from the debtor.
Allowance Method
An accounting technique used to estimate and account for bad debts (uncollectible receivables) based on historical data or economic conditions.
Allowance for Doubtful Accounts
A contra asset account used to estimate the portion of a company's receivables that may ultimately not be collected.
Allowance for Doubtful Accounts
An accounting provision representing an estimate of accounts receivable that may not be collected.
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