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14-1 UNCOLLECTIBLE ACCOUNTS RECEIVABLE

Horizontales
A method that uses an analysis of accounts receivable to estimate the amount that will be uncollectible.
The difference between an asset's account balance and its related contra account balance
Crediting the estimated value of uncollectible accounts to a contra account.
Accounts receivable that cannot be collected. Some times called "bad debit" accounts
Verticales
The amount of accounts receivable a business expects to collect.
An assumption that a percentage of each sales dollar will eventually become uncollectable
Analyzing account receivable according to when they are due.