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What Is the Effect of Bad Debts on Revenue Recognition

Question 146

Multiple Choice

What is the effect of bad debts on revenue recognition under the proposed ASU?


A) Bad debts are recognized as an extraordinary item.
B) Bad debts must be estimable in order to recognize revenue.
C) Bad debts are deducted from revenue to calculate net revenue on the income statement, similar to sales returns.
D) Bad debts are an expense.

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