Which one of the following is not an accurate description of the Allowance for Doubtful...

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Accounting

Which one of the following is not an accurate description of the Allowance for Doubtful Accounts?

A.

The account is a contra account.

B.

The account is a temporary account.

C.

The amount of the Allowance for Doubtful Accounts decreases the net realizable value of a company's receivables.

D.

The account is increased by an estimate of uncollectible accounts expense.

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