Examlex
Using operant conditioning, the introduction of something that a person finds unpleasant is referred to as
Allowance for Doubtful Accounts
A valuation account used to estimate the portion of a company's accounts receivable that may not be collectible.
Net Realizable Value
The estimated selling price in the ordinary course of business, minus any costs related to the sale or completion of goods.
Specific Write-off
The action of recognizing that a specific asset, often an account receivable, has become uncollectible and removing its value from the books.
Allowance for Doubtful Accounts
A contra-asset account that reduces the total amount of accounts receivable to reflect the amount that is expected to be uncollectible.
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