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Why would some accounts prefer to use a contra account such as HST recoverable? HST recoverable is an asset, if not in practice, at least

Why would some accounts prefer to use a contra account such as HST recoverable?

HST recoverable is an asset, if not in practice, at least in theory. comment on the correctness of this statement

what does clearing an account balance mean? when would you want to clear a balance in HST recoverable and HST payable?

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