The percentage-of-receivables approach of estimating uncollectible accounts emphasizes matching over valuation of accounts receivable.

Juan names his sister, Silvia, as the beneficiary of his $250,000 life insurance policy. At Juan's death, if Silvia chooses to have the proceeds paid over time, rather than in a lump sum,

A) none of the proceeds will be taxable as long as Silvia rolls them into a permanent life insurance policy B) the original death benefit is taxable and the interest is tax-free C) the original death benefit is not taxable; however, interest earned is taxable as ordinary income to Silvia D) the entire death benefit will be taxed

Some who study it define organizational culture as:

A. How supportive the organization is of the visual and performing arts B. The morale and general optimism of those who work in the organization C. Documentation of how well managers and employees get along D. The shared meanings, common values, and norms of group members E. How interconnected and networked the internal publics are