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_____ is the component of active listening which involves expressing one's own perspectives and feelings.
Allowance for Doubtful Accounts
An estimate of the receivables that may not be collected, reducing gross receivables to a more realistic net value.
Uncollectible Receivables
Accounts receivable that a company has determined are unlikely to be collected and thus are written off as a bad debt expense.
Bad Debt Expense
An expense reported on the income statement, reflecting the cost of debts that are deemed uncollectible.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the amount of accounts receivable that may not be collectible.
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