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A fully distributed database management system must perform all of the functions of a centralized database management system (DBMS). What are these functions?
Expense
An outflow of money or other resources, incurred to generate revenue, which is recognized in the income statement.
Allowance for Doubtful Accounts
A contra-asset account that reduces the total receivables reported on the balance sheet to reflect the amount that is expected to be uncollectible.
Uncollectible Accounts
Accounts receivable that a company does not expect to collect due to customers' inability to pay.
Percentage of Sales
A financial ratio that helps determine the relative profitability of a product by comparing the percentage of total sales that the product represents.
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