This is the amounts the customers owe the Company for normal credit purchases?

What is the method of bad debt called that involves estimating uncollectible accounts at the end of each period.

They are know to say "Let the tax follow the income or loss" John Wiley & Sons, Inc 2007

A technique for evaluating a series of financial statement data over a period of time to determine the increase (decrease) that has taken place, expressed as either in an amount or a percentage.

This is claims for which formal instruments of credit are issued as evidence of the debt.

What is the method of accounting for bad debts that involves expensing accounts at the time they are determined to be uncollectible?

Discontinued Operations and Extraordinary items

A technique for evaluating financial statement data that expresses each item in a financial statement as a precent of a base amount.

This is non-trade receivables such as interest receivable, loans to company officers, advance to employees, and income taxes refundable.

How a company must calculate first income tax expense for the income before irregular items.

How many accounting problems are associated with accounts Receivable?

This is the amounts due from individuals and companies that are expected to be collected in cash.