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Sullivan believed that the self-system's ability to detect and protect against anxiety
Allowance for Doubtful Accounts
A reserve against the portion of accounts receivable that may not be collectible, reducing the book value to the amount expected to be collected.
Gross Amount
The total or whole amount of something before any deductions, such as taxes or discounts, are made.
Allowance Method
An accounting technique that estimates and sets aside a portion of accounts receivable deemed not collectible.
Uncollectible Account
An uncollectible account is a receivable that a company is unable to collect, considered as bad debt or a write-off.
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