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allot
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allowance for doubtful accounts
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allowance for doubtful accounts
al·low·ance for doubt·ful ac·counts


noun 
Definition:
 
estimate of bad debts: an estimated amount of bad debts that may be subtracted from a balance sheet's accounts receivable.
U.K. term  provision for doubtful debts
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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