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An animal study is being conducted to determine the effect of vitamin C on the incidence of common cold.The researcher gives one group of rats the vitamin C pills and the other group of rats gets the "dummy" pill (placebo) .The rats that received the placebo would be called the
Allowance for Doubtful Accounts
An estimation of the amount of credit sales that may not be collected, which is considered a contra asset account.
Bad Debt Expense
The cost associated with accounts receivable that a company is unable to collect.
Uncollectible Accounts
Debts owed to a company that are considered to be uncollectible and are thus written off as a bad debt expense.
Allowance Method
An accounting technique used to estimate uncollectable accounts receivable within a company's financial statements.
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