Which statement is true?

a. The allowance method uses an estimate based on (1) a percent of sales or (2) an analysis of receivables.
b. Direct write-off is best suited for large companies and those with a large amount of receivables.
c. The direct write-off method uses an allowance account.
d. Adjusting entries are necessary under both the direct write-off and the allowance methods.

a

Business

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Under a cap and trade system, the price of emissions is

A) determined directly as a function of the output. B) determined indirectly and can change. C) determined indirectly and is invariant. D) determined directly and is invariant.

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