Examlex
The sodium D lines are a closely spaced pair of spectral lines in neutral sodium.They are present as absorption lines in the spectrum of the Sun's photosphere because of traces of sodium there.What would you expect to see if sunlight is passed through a cool sodium vapor in the laboratory and then observed with a spectroscope?
Allowance for Doubtful Accounts
A contra-asset account that represents the amount of receivables a company does not expect to actually collect.
Bad Debts Expense
An expense account reflecting the cost of accounts receivable that a company does not expect to collect due to customer defaults.
Allowance Method
An accounting technique used to account for bad debts by estimating and recording uncollectible accounts receivable.
Outstanding Receivables
The total amount of money owed to a company by its customers for goods or services delivered but not yet paid for.
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