A. Fewer accounts were written off as uncollectible than had been estimated when recording the adjustment in the prior period. B. The analysis and update of the accounts at the end of the period and before the preparation of the financial statements (The analysis and update of the firm's accounts at the end of the period but before preparing the company's financial statements) C. Fixed Asset Cost - Accumulated depreciation =? D. Items that are initially registered as assets but that are expected to become expenses throughout the firm's operations (Items initially recorded as assets but that are expected to become expenses throughout the firm's operations) F. The evidence that supports the existence of this account is a formal document that describes the credit granted to customers. G. Resources that a company owns, uses them in its normal operations, are permanent, and has a long useful life H. More accounts were written off as uncollectible than had been estimated when recording the adjustment in the prior period I. Items that are initially recorded as debt but are expected to become J. E. Revenues earned but unbilled and not recorded in the company accounting books income over time and through normal business operations Income and expenses are reported in the Income Statement in the period in which they are earned and incurred respectively. K. The evidence that supports the existence of this account are the invoices sent to the clients L Expenses incurred but not paid or recorded in the company's accounts Fixed assets or plant assets Accrual basis of accounting Account debit balance Allowance for Bad Debts (prior to setting input) Notes Receivable Accounts Receivable Unearned or deferred revenues Account credit balance Allowance Accrued revenues or assets for Bad Debts (prior to setting input) Accrued expenses or liabilities Prepaid or deferred expenses Accounting book value (Book value) Adjusting process