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The important difference between liquid droplets and ice crystals in a supercooled cloud is that ice crystals:
Adjusting Journal Entry
A journal entry made at the end of an accounting period to allocate income and expenses to the appropriate periods.
Allowance for Doubtful Accounts
This is a subsidiary asset account created to approximate the amount of accounts receivable that could potentially be non-collectable.
Bad Debts Expense
An expense account reflecting estimated uncollectible amounts from customers for credit sales made in a specific period.
Aging of Accounts Receivable
A process of categorizing accounts receivable according to the length of time an invoice has been outstanding.
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