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Which of the following is NOT an attribute of the Allowance for UncollectibleAccounts? A. It is a contra account. B. It is on the asset

Which of the following is NOT an attribute of the Allowance for UncollectibleAccounts?

A.

It is a contra account.

B.

It is on the asset side of the balance sheet.

C.

It normally has a credit balance.

D.

The balance in the account increases when an uncollectible account is written off.

E.

It reduces Accounts Receivable.

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