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What is the reason for using an allowance for uncollectible accounts with your accounts receivable? At what value do we wish to report the overall

What is the reason for using an allowance for uncollectible accounts with your accounts receivable? At what value do we wish to report the overall accounts receivable?

please dont plagrize, this is my homework, dont copy from the internet , I need fresh work as i am going to submit this.

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