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The differences between the eastern and western parts of the Roman Empire:
Direct Write-Off Method
A method of accounting for bad debts that involves charging unpaid customer accounts directly to the income statement when they are determined to be uncollectible.
Accounting Equation
The fundamental equation that ensures the balance of a company's financial records: Assets = Liabilities + Equity.
Uncollectible Accounts
Accounts that are considered to be uncollectable due to the debtor being unlikely to pay, also known as bad debt.
Notes Receivable
This refers to promissory notes that are receivable by a business, representing amounts due from others that they have promised to pay within a specific period.
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