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Aging of Accounts Receivable
A method to manage and review accounts receivable based on the length of time invoices have been outstanding, typically to identify and act on overdue payments.
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated portion of accounts receivable that may not be collectible.
Uncollectible Accounts
Accounts receivable that are unlikely to be recovered and are considered bad debts.
Accounts Receivable Turnover
A financial ratio that measures how often a company collects its average accounts receivable, indicating the efficiency of credit and collections policies.
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