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Which law eliminated certain time restrictions for filing pay discrimination lawsuits?
Allowance for Doubtful Accounts
A contra-asset account that reduces the total receivables balance to reflect accounts that may not be collectible.
Analysis of Receivables Method
An accounting method used to estimate the amount of receivables that will not be collected based on historical data and trends.
Direct Write-off Method
An accounting practice where uncollectible accounts receivable are written off to expense only when they are determined to be non-recoverable.
Adjustment
An entry made in accounting records at the end of an accounting period to allocate income and expenditure to the appropriate period.
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