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Briefly discuss profits after tax as a criterion in evaluating venture opportunities.
Accounts Receivable
Amounts outstanding from customers to a firm for goods or services that have been supplied but remain unpaid.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of a company's accounts receivable that may not be collectable.
Bad Debt Expense
The portion of receivables that a company estimates it will not collect, considered as an expense in the income statement.
Estimated Uncollectible Accounts
An accounting provision for debts that are anticipated to be uncollectable from customers or clients.
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