Examlex
What is cost-plus pricing? Why do some firms use cost-plus pricing even when the firms' managers have the resources to devise a pricing strategy that would result in greater profits?
Estimated Realizable Value
The anticipated amount of money that an asset is expected to bring upon sale or disposition, after accounting for costs of sale or disposal.
Accounts Receivable
Accounts receivable are amounts owed to a company by its customers for goods or services delivered on credit but not yet paid for.
Allowance Method
The allowance method is an accounting technique that estimates and accounts for bad debts, recognizing that a certain percentage of accounts receivable may not be collectible.
Bad Debts Expense
The portion of accounts receivable that is estimated to be uncollectible during a period.
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