Estimated selling price of an item - Any direct costs of disposal = Net Realizable Value ??? ??? ??? Receivables All money claims against other entites, including people, business firms, and other organizations ??? ??? ??? PRINT & BRING TO TEST pg 397 ? ??? ??? ??? Aging DEBIT Bad Debt Exp CREDIT Allowance for Doubtful Accounts ADA ??? ??? ??? Uncollectible Receivables is called Bad Debt Expense ?