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When bad debts exceed the amount estimated and written off in the previous accounting period,the company is required to issue amended financial statements.
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Strings of characters used to represent words, sentences, or other forms of written communication.
CONCAT
CONCAT is a function in many programming and query languages that combines two or more strings (text values) into one continuous string.
SUBSTITUTE
A function in various programming and scripting languages that replaces occurrences of a specified substring within a string with another substring.
TEXTJOIN
A function in some spreadsheet programs that combines the text from multiple ranges or strings, and optionally places a delimiter between elements.
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