Examlex
Affirmative defenses take place before the prosecution has proved defendant's criminal conduct.
Allowance Method
An accounting technique used to account for bad debts by estimating and setting aside a portion of accounts receivable deemed likely to be uncollectible.
Bad Debt Expense
An anticipated expense recorded in the accounts to allow for customers' debts that have been deemed unrecoverable.
Journal Entries
Records of financial transactions in the accounting system, showing accounts affected, amounts, and date.
Allowance Account
An account used in accounting to reflect anticipated losses from accounts receivable that might not be collected.
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