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Under the allowance method of accounting for uncollectibles, why must uncollectible accounts receivable be estimated at the end of the accounting period? The IRS rules

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Under the allowance method of accounting for uncollectibles, why must uncollectible accounts receivable be estimated at the end of the accounting period? The IRS rules require the company to make the estimate. To determine the gross realizable value of accounts receivable. To allow the collection department to schedule work for the next accounting period. To match bad debt expense to the period in which the revenues were earned

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