Examlex
Which of the following is NOT an emotion?
Allowance Method
An accounting technique used to anticipate and adjust for potential future losses from uncollectible accounts receivable.
Uncollectible Accounts
Accounts receivable that are recognized as not being collectible, leading to a write-off as a bad debt expense.
Bad Debts Expense
Bad debts expense is an estimate of the accounts receivable that a company does not expect to collect, treated as an expense on the income statement.
Payment on Account
A payment made towards an outstanding account balance, before the final settlement of the account.
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