Examlex
The most obvious source of gold for European monarchs was China.
Allowance for Doubtful Accounts
An allowance for doubtful accounts is a contra-asset account that reduces the total receivables reported to reflect the amount expected to be uncollectible.
Bad Debts Expense
The cost associated with accounts receivable that a company is unable to collect, recognized as an expense.
Allowance Method
A method of accounting for bad debts that involves estimating uncollectible accounts at the end of each period, allowing businesses to record expected losses.
Bad Debts Expense
An expense reported on the income statement, representing the amount of receivables a company cannot collect from its customers during an accounting period.
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