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In a section of horizontal pipe with a diameter of 3.0 cm,the pressure is 100 kPa and water is flowing with a speed of 1.5 m/s.The pipe narrows to 2.0 cm.What is the pressure in the narrower region? Treat the water as an ideal incompressible fluid.
Net Realizable Value
The estimated selling price in the ordinary course of business, minus the estimated costs of completion and the costs necessary to make the sale.
Bad Debt Expense
A provision for accounts receivable that are considered unlikely to be collected.
Percentage of Credit Sales
An accounting method used to estimate bad debts expense by applying a fixed percentage to the total credit sales of a period.
Allowance Account
An accounting reserve established to adjust the carrying value of accounts receivable to their net realizable value, recognizing potential losses from uncollectible accounts.
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