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To write off an uncollectible account using the direct write-off method:
Cerebral Cortex
The outer layer of the brain's cerebrum, playing a key role in memory, attention, perception, cognition, awareness, thought, language, and consciousness.
Brainstem
The lower extension of the brain where it connects to the spinal cord, overseeing fundamental life-supporting functions such as breathing, heart rate, and blood pressure.
Discriminate Sounds
The ability to distinguish between different sounds, an important aspect of auditory perception.
Cerebellum
The cerebellum is a major feature of the hindbrain of all vertebrates and is primarily responsible for regulating motor movements, including balance, coordination, and speech.
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