Contra Accounts Receivable Definition Investopedia Dictionary

Contra Account Definition - Investopedia.

Jul 21, 2022 . Contra Account: A contra account is an account found in an account ledger that is used to reduce the value of a related account. A contra account's natural balance is opposite of the associated ....

https://www.investopedia.com/terms/c/contraaccount.asp.

Accounts Receivable Aging Definition - Investopedia.

Jul 16, 2022 . Accounts receivable aging is a periodic report that categorizes a company's accounts receivable according to the length of time an invoice has been outstanding. It is used as a gauge to determine ....

https://www.investopedia.com/terms/a/accounts-receivable-aging.asp.

Accounts Uncollectible Definition - Investopedia.

Aug 27, 2021 . Accounts uncollectible are loans, receivables or other debts that have virtually no chance of being paid. An account may become uncollectible for many reasons, including the debtor's bankruptcy ....

https://www.investopedia.com/terms/a/accounts-uncollectible.asp.

Allowance for Doubtful Accounts Definition - Investopedia.

Mar 20, 2021 . Allowance For Doubtful Accounts: An allowance for doubtful accounts is a contra-asset account that reduces the total receivables reported to reflect only the accounts receivable expected to be ....

https://www.investopedia.com/terms/a/allowancefordoubtfulaccounts.asp.

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Cash on Delivery (COD) Definition - Investopedia.

Jul 11, 2021 . Cash On Delivery - COD: Cash on delivery (COD) is a type of transaction in which the recipient makes payment for a good at the time of delivery. If the purchaser does not make payment when the ....

https://www.investopedia.com/terms/c/cashondelivery.asp.

What Is a Liquid Asset? - Investopedia.

Aug 04, 2022 . Liquid Asset: A liquid asset is an asset that can be converted into cash quickly, with minimal impact to the price received in the open market . Liquid assets include money market instruments and ....

https://www.investopedia.com/terms/l/liquidasset.asp.

Net Receivables Definition - Investopedia.

Nov 28, 2020 . Net receivables is the total money owed to a company by its customers minus the money owed that will likely never be paid. Net receivables is often expressed as a ....

https://www.investopedia.com/terms/n/netreceivables.asp.

Mark to Market (MTM) Definition - Investopedia.

Jun 06, 2022 . Mark To Market - MTM: Mark to market (MTM) is a measure of the fair value of accounts that can change over time, such as assets and liabilities. Mark to market aims to provide a realistic ....

https://www.investopedia.com/terms/m/marktomarket.asp.

Stockholders' Equity Definition - Investopedia.

May 28, 2022 . Stockholders' equity is the portion of the balance sheet that represents the capital received from investors in exchange for stock ( paid-in ....

https://www.investopedia.com/terms/s/stockholdersequity.asp.

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Bad Debt Expense Definition - Investopedia.

Sep 25, 2020 . Bad debt expense represents the amount of uncollectible accounts receivable that occurs in a given period. Bad debt expense occurs as ....

https://www.investopedia.com/terms/b/bad-debt-expense.asp.

Provision for Credit Losses (PCL) Definition & Example - Investopedia.

Jul 11, 2022 . Provision For Credit Losses - PCL: The provision for credit losses (PCL) is an estimation of potential losses that a company might experience due to credit risk . The provision for credit losses ....

https://www.investopedia.com/terms/p/provision-for-credit-losses.asp.

Insurance - Wikipedia.

Insurance is a means of protection from financial loss. It is a form of risk management, primarily used to hedge against the risk of a contingent or uncertain loss.. An entity which provides insurance is known as an insurer, an insurance company, an insurance carrier or an underwriter.A person or entity who buys insurance is known as a policyholder, while a person or entity ....

https://en.wikipedia.org/wiki/Insurance.

Accounting Elements | IFRS and US GAAP.

CON 4.8.E16: An asset is a present right of an entity to an economic benefit [a.k.a. cash inflows]. CF 4.3 & 4: An asset is a present economic resource controlled by the entity as a result of past events. An economic resource is a right that has the potential to produce economic benefits..

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