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In times when there is a work shortage, what alternatives to layoff are available for employers to consider? In your answer, indicate why an employer might consider alternatives to layoff and identify and describe three alternatives.
Outstanding Accounts Receivable
The amount of money owed to a company by its customers for goods or services delivered but not yet paid for.
Allowance for Doubtful Accounts
A contra-asset account used to estimate the portion of accounts receivable that is expected to become uncollectible.
Percent of Sales Method
A forecasting technique used in financial planning to estimate certain balance sheet and income statement accounts based on projected sales growth.
Bad Debts
Amounts owed to a company that are not expected to be received, often due to customers being unable to pay.
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