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Annual Report
A comprehensive report on a company's activities, financial performance, and strategy, provided annually to shareholders and the public.
Allowance Method
An accounting technique used to estimate and prepare for the amount of accounts receivable that may not be collectible.
Uncollectible Accounts
Accounts receivable that a company does not expect to collect and thus writes off as a loss.
Accounting Convention
Accepted accounting principles that guide the reporting and financial presentation of a company's accounts.
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