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In 1973,the Organization of Petroleum Exporting Countries
Bad Debt Expense
The estimated amount of accounts receivable that is not expected to be collected.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of accounts receivable that may not be collectible, reflecting potential losses due to credit sales.
Uncollectible Receivables
Debts owed to a company that are considered unlikely to be paid by the debtor.
Bad Debt Expense
An expense account reflecting the estimated amount of receivables that are expected not to be collected.
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