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The Argyll-Robertson pupil that is fixed and small, and does not react to light but does accommodate for focusing is associated with
Allowance Method
A technique in accounting to estimate and deduct bad debts from accounts receivable based on historical data and projections.
Uncollectible Accounts
Accounts receivable that a company has determined it will not be able to collect due to customer default.
Direct Write-off
A method of accounting for bad debts where uncollectible accounts receivable are directly written off against income at the time they are deemed uncollectible.
Bad Debts Recovered
When an account receivable has been written off and is recovered, this account, which is in the Other Revenue category, is credited in the direct write-off method if the recovery is in a year following the write-off.
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