Accounts receivable that cannot be collected. (p. 412) 2. crediting the estimated value of uncollectible accounts to a contra account. (p. 412) 3. the difference between an asset's account balance and its related contra account balance. (p. 412) 4. the difference between the balance of accounts receivable and its contra account, allowance for uncollectible accounts. (p. 412) 5. the amount of accounts receivable a business expects to collect. (p. 412) 6. a method used to estimate uncollectible accounts receivable that assumes a percent of credit sales will become uncollectible. (p. 413) 7. a method used to estimate uncollectible accounts receivable that uses an analysis of accounts receivable to estimate the amount that will be uncollectible. (p. 413) 8. analyzing accounts receivable according to when they are due. (p. 414) 9. canceling the balance of a customer account because the customer does not pay. (p. 418) 10. recording uncollectible accounts expense only when an amount is actually known to be uncollectible. (p. 419)