The Percent of Accounts Receivable Method for Bad Debts Estimation

question 147

True/False

The percent of accounts receivable method for bad debts estimation uses only income statement account balances to estimate bad debts.

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Definitions:

Shaping

A method used in behavioral training where successive approximations of a desired behavior are reinforced.

Successive Approximations

A method in behavior therapy and training in which complex behaviors are broken down into simpler steps, and these steps are learned gradually to achieve the target behavior.

Negative Reinforcement

A form of reinforcement in which the removal or avoidance of an unpleasant stimulus increases the probability of a behavior being repeated.

Tertiary Reinforcement

A type of reinforcement that uses a stimulus associated with primary or secondary reinforcers to modify behavior.