iew A B View Help Open in Desktop App Tell me what you want to do I U or AvA ... Ev EVE AS 31. Factoring 32. Allowance method 33. Net realizable value 34. Direct write-off method A. The value of receivables expected to be collected B. Selling receivables for a fee C. Used by small companies with few receivables D. Records bad debt expense by estimating uncollectible accounts A. Sports Equipment in a Sports Management Company B. Land acquired for resale C. Tractor used by a peanut farmer 35. Expense 36. Investment 37. Fixed Asset A. The difference between asset's purchase cost and its residual value B. The purchase price of an asset, plus all costs to prepare it for use C. The estimated value of an asset at the end of its useful life D. The value of an asset, less its accumulated depreciation 38. Capitalized cost 39. Residual Value 40. Depreciable cost 41. Book Value __