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Which of the following does not represent a criterion for causality?
Operating Expense
Expenses incurred during the normal operation of a business, excluding costs related to production or direct services.
Allowance for Doubtful Accounts
A contra-asset account that estimates the amount of receivables that may not be collectible.
Accounts Receivable
Funds that are owed to a company by customers for goods or services delivered or used but not yet paid for.
Bad Debt Expense
An expense recognized when a company determines that a customer's debt is no longer collectible.
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