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A(n) _______________ party places maximum emphasis on meeting the needs of the other group,while minimizing its own concerns.
Carrying Amount
The recorded cost of an asset in a company's financial statements, less any accumulated depreciation or amortization.
Allowance for Doubtful Accounts
A contra-asset account used to reduce accounts receivable to its net realizable value by estimating uncollectible debts.
Bad Debts Expense
An expense recognized when it is probable that receivables will not be collected and is considered a cost of doing business on credit.
Allowance for Doubtful Accounts
A contra asset account that represents estimated uncollectible amounts from customers, reducing the gross receivables to their net realizable value.
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