Examlex
A single layer of irregularly shaped epithelial cells found lining the respiratory tract is called
Accounts Receivable
An asset account representing money owed to a business by its customers for goods or services delivered on credit.
Allowance for Doubtful Accounts
A contra-account reducing accounts receivable to reflect the estimated portion that may not be collected.
Uncollectibles
Debts owed to a company that are considered unlikely to be paid and are therefore written off as a loss.
Income Statement Approach
A method to prepare the bad debt expense by estimating uncollectible accounts at the end of each period based on expected losses.
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