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Compare and contrast cell-mediated immunity and antibody-mediated immunity.
Allowance Method
An accounting technique used to estimate and account for potential uncollectible accounts receivable and bad debts.
Uncollectible Receivables
Debts owed to a company that are deemed unrecoverable and are written off as a loss because the debtor is unable to pay.
Allowance for Doubtful Accounts
An estimation of the amount of accounts receivable that may not be collected, which is used as a contra asset to adjust the net value of accounts receivable.
Direct Write-off Method
An accounting approach where uncollectable debts are directly written off against income at the time they are deemed non-recoverable.
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