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The world's population of urban settlements exceeded that of rural settlements for the first time in ________.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of a company's accounts receivable that may not be collectible.
Sales Returns
Transactions where customers return previously purchased merchandise, leading to a reduction in sales revenue.
Allowance for Doubtful Accounts
An accounting provision representing the estimated amount of receivables that may not be collected, reducing the accounts receivable balance to its net realizable value.
Net Realizable Value
The estimated selling price of goods, minus the costs of their sale or disposal, used in valuing inventory and accounts receivable for financial reporting.
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