The Standard Classification System Used to Describe the Location of Decay

question 37

Multiple Choice

The standard classification system used to describe the location of decay and the best method for restoring a tooth was developed by:

• A)G.V. Black.
• B)Edmund Kells.
• C)Horace Hayden.
• D)Pierre Fauchard.

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Definitions:

Bad Debts Expense

The cost associated with accounts receivable that a company does not expect to collect because customers default on payments.

Direct Write-off Method

A method where uncollectible accounts receivable are written off directly against income at the time they are deemed to be uncollectible.

Uncollectible Accounts

Accounts receivable deemed uncollectible by a business, representing money owed by customers that is unlikely to be paid and usually written off as an expense.

Expense Recognition Principle

An accounting guideline stating that expenses should be recorded in the same period as the revenues they help to generate.