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Discuss 'good faith' bargaining and give examples of actions that have been categorized as bad faith bargaining. (193-194)
Allowance for Doubtful Accounts
This is a contra-asset account used to estimate the portion of accounts receivable that may not be collectible.
Accounts Receivable
Funds that customers owe a company for goods or services already provided but not yet compensated for.
Allowance Method
An accounting technique used to estimate and account for a firm's potentially uncollectible accounts receivable.
Allowance for Doubtful Accounts
An estimation of the amount of accounts receivable that may not be collectible.
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