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Clear All Accounts receivable turnover A receivable created from selling merchandise or services on account Net realizable value A list of customer accounts sorted by age classes Accounts receivable A contra asset that represents the amount of estimated uncollectible receivables Aging report Records bad debt expense only when a specific customer's account is deemed worthless Receivables Operating expense recorded as a result of receivables becoming uncollectible Direct write-off method The difference between accounts receivable and allowance for doubtful accounts Aging report Records bad debt expense only when a specific customer's account is deemed worthless Receivables Operating expense recorded as a result of receivables becoming uncollectible Direct write-off method The difference between accounts receivable and allowance for doubtful accounts Allowance for doubtful accounts Term for selling receivables Bad debt expense All money claims against other entities Factoring Measures how frequently during the year accounts receivable are being turned into cash