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Why does the Bad Debts Expense account usually not have the same adjusted balance as the Allowance for Doubtful Accounts? Explain why writing off a

Why does the Bad Debts Expense account usually not have the same adjusted balance as the Allowance for Doubtful Accounts?
Explain why writing off a bad debt against the Allowance for Doubtful Accounts does not reduce the estimated realizable value of a company's accounts receivable.

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