DTD can be: Dated, Day-to-day, or Document Type Description, among others.
ALLOWANCE METHOD is the accepted way to account for bad debt. Bad debt expense may be based on the percent of credit sales for the period, an aging of the accounts receivable balance at the end of the period, or some other method, e.g., percent of accounts receivable.
RECEIPT is a written acknowledgment that a specified article, sum of money, or shipment of merchandise has been received.
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