Examlex
Type 4 JDBC drivers translate JDBC calls into a DBMS-independent network protocol.
Allowance for Doubtful Accounts
A contra-asset account that reduces the total amount of accounts receivable to reflect those that are expected to go uncollected.
Uncollectible
Accounts receivable that cannot be recovered or are very unlikely to be paid by debtors.
Income Statement Approach
An analytic method focusing on revenues and expenses to determine the net income of a business within a specific period.
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