Match each description to the appropriate term (a i).

- a. b. c. d. e. f. g. h. i.	A receivable created from selling merchandise or services on account
- a. b. c. d. e. f. g. h. i.	The process of analyzing the accounts receivable and classifying them according to various age groupings, with the due date being the base point for determining age
- a. b. c. d. e. f. g. h. i.	A contra asset that represents the amount of estimated uncollectible receivables
- a. b. c. d. e. f. g. h. i.	Records bad debt expense only when a specific customers account is deemed worthless
- a. b. c. d. e. f. g. h. i.	Operating expense recorded as a result of receivables becoming uncollectible
- a. b. c. d. e. f. g. h. i.	The difference between accounts receivable and allowance for doubtful accounts
- a. b. c. d. e. f. g. h. i.	Amounts owed by customers documented by a formal written instrument of credit
- a. b. c. d. e. f. g. h. i.	All money claims against other entities
- a. b. c. d. e. f. g. h. i.	Measures how frequently during the year accounts receivable are being turned into cash

a.	Accounts receivable turnover
b.	Net realizable value
c.	Accounts receivable
d.	Aging the receivables
e.	Receivables
f.	Direct write-off method
g.	Allowance for doubtful accounts
h.	Bad debt expense
i.	Notes receivable