The account that shows the amount of accounts receivable that the business does not expect to collect is:

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Allowance for Uncollectible Accounts is the account that shows the amount of accounts receivable that the business does not expect to collect, also known as bad debt. This account is used to offset the accounts receivable account on the balance sheet and is calculated based on historical trends and probability of non-payment. Sales Discounts (A) is a contra-revenue account that shows the discounts offered to customers for early payment. Sales Returns and Allowances (C) is a separate account that shows the amount of sales that have been returned or reduced due to issues with the product or customer satisfaction. Net Accounts Receivable (D) is the total amount of receivables on the balance sheet after subtracting the allowance for uncollectible accounts.

The Account That Shows the Amount of Accounts Receivable That