Match the terms with the definitions. The amount a businessexpects to collect from itsaccounts receivable;calculated as AccountsReceivable less Allowancefor Bad Debts.net receivablesA method in which the baddebt expense is notrecognized until it has beendetermined that an accountpercentage of sales methodis uncollectible.A method in which thecurrent year's uncollectibleaccounts are estimatedbad debt expensebased on the relationshipbetween the amount ofcredit sales and the amountof uncollectible accounts inprior years.direct write-off methodA loss from failure to collectan account receivable.

The amount a business expects to collect from its accounts receivable; calculated as Accounts Receivable less Allowance for Bad Debts. net receivables A method in which the bad debt expense is not recognized until it has been determined that an account is uncollectible. percentage of sales method A method in which the current year's uncollectible accounts are estimated based on the relationship bad debt expense between the amount of credit sales and the amount of uncollectible accounts in prior years. direct write-off method A loss from failure to collect an account receivable.