Which one of the approaches for the allowance procedure emphasizes the net realizable value of accounts receivable on the balance sheet?

Question

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The percentage-of-receivables approach emphasizes the net realizable value of accounts receivable on the balance sheet by estimating the uncollectible amount as a percentage of the ending accounts receivable balance. This approach takes into account the age and collection experience of accounts receivable, and the estimate is based on the specific customer accounts. Therefore, it provides a more accurate reflection of the true value of accounts receivable on the balance sheet.

Which One of the Approaches for the Allowance Procedure Emphasizes