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Using cognitive-behavior therapy,a therapist may help a depressed client by helping the client resume activities that are meaningful and enjoyable.This approach to minimizing the negative effects of depression is known as
Allowance Method
An accounting technique that estimates uncollectible accounts receivable to record bad debts expense, reflecting more accurate accounts.
Allowance for Doubtful Accounts
A contra-asset account that represents the estimated amount of accounts receivable which may not be collected.
Estimated Realizable Value
The anticipated amount of money that an asset is expected to bring upon sale or disposition, after accounting for costs of sale or disposal.
Accounts Receivable
Accounts receivable are amounts owed to a company by its customers for goods or services delivered on credit but not yet paid for.
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