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Bad Debts Expense
The portion of receivables that are estimated to be uncollectible due to customer defaults.
Bad Debts Recovered
Income received from previously written-off accounts receivable that have unexpectedly been collected.
Bad Debts Expense
The cost associated with accounts receivable that a company is unable to collect, considered as a non-recoverable loss.
Allowance Method
An accounting technique used to estimate and account for doubtful debts, reducing accounts receivable to a more realistic value.
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