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Rotter's node is located in the supraclavicular triangle.
Allowance Method
An accounting technique to estimate and account for bad debts, where anticipated uncollectible accounts receivable are predicted and recorded.
Uncollectible Receivables
Accounts receivable that cannot be collected from customers, often recognized as a bad debt expense.
Net Realizable Value
The estimated selling price of goods, minus the cost of their sale or disposal.
Allowance
In accounting, a reduction from the gross amount of receivables to reflect the estimated uncollectible amounts; in budgeting, an allocated amount for specific expenses.
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