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If sales returns and allowances and write-off of uncollectible accounts receivable are significant, the assessed control risk must be considered for these two classes of transactions.
Rotor Bars
Metal bars placed in the rotor of an induction motor that conduct current and interact with the magnetic field to create rotation.
Power Factor
A measure of how effectively electrical power is converted into useful work output, with a range from 0 to 1.
Reactance
The opposition that inductors and capacitors present to the flow of alternating current, characterized by its effect on the phase of the current.
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