STAND-ALONE is where the subject is capable of operating or is intended to be viewed independently. For example, a. a pc can be connected to a network, but it also has a "stand-alone" capability where the user can work locally on his/her pc without interacting with the network; or, b. a sales forecast for multiple product models or categories is a "blended" forecast, but if you were to break the forecast out by individual models or category, you would have a "stand-alone" forecast for each.
UNCOLLECTIBLE ACCOUNT EXPENSE, also known as a bad-debt expense, is that expense incurred in the unsuccessful attempt to realize payment of a Account Receivable. Uncollectible account expenses must be incurred in the time period in which the related sales are made, e.g. an AR that originates from a credit sale in January and is determined to be uncollectible in June represents an expense in January.
PHYSICAL INVENTORY is the counting of all merchandise or equipment on hand.
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