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On the balance sheet, the Allowance for Doubtful Accounts: is included in current liabilities is subtracted from Accounts Receivable is reported under the heading Other

On the balance sheet, the Allowance for Doubtful Accounts:

  • is included in current liabilities
  • is subtracted from Accounts Receivable
  • is reported under the heading "Other Assets"
  • increases the reported Accounts Receivable; Net

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