Examlex
The PL/SQL keyword STOP HERE is used to complete the basic PL/SQL block structure.
Direct Write-off Method
An accounting approach where uncollectable accounts receivable are directly written off against income at the time they are deemed to be uncollectible.
Generally Accepted Accounting Principles
A set of rules, standards, and practices used by accountants in the U.S. to prepare, present, and report financial statements.
Bad Debt Losses
Financial losses resulting from customers' inability to pay back money owed.
Doubtful Accounts
Accounts receivable that a company considers unlikely to be collected and therefore may be written off as a bad debt expense.
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