Examlex
According to the multiple levels of analysis anchor:
Gross Method
An accounting method for recording purchases at the full invoice price without deducting any cash discounts.
Recording
The act of documenting financial transactions in accounting records.
Estimated Bad Debts
A provision for accounts receivable that are expected not to be collected, thereby adjusting the value of gross receivables to a more realistic figure.
Uncollectible Account
An account receivable that a company deems unlikely to be collected and thus writes off as a bad debt expense.
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