Match elch word or phrase with its description below.

$($a$)$ Written promise $($as evidenced by a formul instrument$)$ for amounts to be recelved.

$($b$)$ A method of accounting for bad debts that inches estimating uncollectible sccounts $.$ at the end of each period.

$($d$)$ A missure of the flouldity of accounts receivable, computed by dividing net credit sales by average net accounts receivalize.

$($d$)$ A method of accointing for bad debts that involves charging receivable balances to Bad Debt Expense at the time receivalits from a particular company are determined to be uncollectlible.

$($e$)$ A finance company or bank that boys receivables from businesses for a fee and then collects the payments directly from the castomers.

$($f$)$ The net amount a company expects to receive in cash from receivables.

$($d$)$ The threat of nonpayment from a single large cantomer or class of customers that could adversely affect the financial health of the company.

$($h$)$ A note that is not paid infull at maturity.

$($i$)$ A method of estimating the amount of bad debe expense whereby management establishes a percentage relationilip between the amount of receivables and the expected losses from uncollectible sernemes.

$(0)$ A schedule of customer balances classified by the length of time they have been unpaid.