Question: Define the CECL model for accounts receivable. On what does It base the estimate of the allowance for uncollectible accounts? Define the ECL model for

  1. Define the CECL model for accounts receivable. On what does It base the estimate of the allowance for uncollectible accounts?

  2. Define the ECL model for accounts receivable. How does it differ from the CECL model?

  3. Is restricted cash include in the reconciliation of cash balances on statement cash of flows? Explain.

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