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Which of the two methods (1. Income statement approach and 2. Balance Sheet approach), in terms of estimating uncollectibles (future anticipating Bad Debts) can provide

Which of the two methods (1. Income statement approach and 2. Balance Sheet approach), in terms of estimating uncollectibles (future anticipating Bad Debts) can provide for the best possible estimate of the current net realizable value (NRV) of the receivables?

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