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Hans' mother told him that it is wrong to lie, so Hans thinks people shouldn't lie because then they won't get punished. Hans is in Kohlberg's stage called
Pledges Receivable
Commitments made by donors to give a specific amount of money to an organization over a set period, recognized as receivables in accounting.
Donation Revenue
Income received by a non-profit organization through voluntary financial contributions from individuals, corporations, or other entities.
Provision for Uncollectible Pledges
Provision for Uncollectible Pledges is a reserve or expense recognized by nonprofits or businesses for pledges or receivables that are likely not to be collected.
Bad Debt Expense
Bad Debt Expense represents a charge to account for invoices that are not expected to be collected due to customers' inability to fulfill payment obligations.
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