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Under the sales revenue approach to estimating uncollectible accounts receivable a percentage of gross uncollectible accounts receivable is determined to establish the bad debts expense.
Directive
An authoritative command or instruction that guides someone’s actions or decisions.
Nondirective
A therapeutic approach where the counselor or therapist provides support and reflection without directly guiding or controlling the client's decisions or actions.
Facilitative Conditions
Environmental or interpersonal conditions that enhance the growth, learning, or performance of individuals, such as empathy, respect, and authenticity in a therapeutic setting.
Counseling Theory
A framework or model that guides counselors in understanding clients' problems, making assessments, and developing interventions.
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