Examlex
Common law is a term for the law that is known to most of us.
Bad Debt Expense
The cost associated with accounts receivable that a company is unable to collect, considered as a loss.
Bad Debt Expense
An income statement item reflecting the cost associated with the estimated uncollectible accounts receivable.
Allowance for Doubtful Accounts
An estimate of the amount of accounts receivable that may not be collected, recognized as a contra asset account.
Cash Realizable Value
The net amount of cash expected to be received from receivables, after accounting for allowances for doubtful accounts.
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