ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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DIRECT WRITE-OFF METHOD Definition
DIRECT WRITE-OFF METHOD is a method of accounting for bad debts that records the loss from an uncollectible account receivable at the time it is determined to be uncollectible; no attempt is made to estimate uncollectible accounts or bad debt expense.
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DIRECTORS VALUATION is a valuation that is not an independent valuation.
LISTED COMPANY is a public company listed or quoted on a stock exchange.