percentage-of-receivables method

percentage-of-receivables method
учет метод процента от дебиторской задолженности* (метод оценки безнадежной дебиторской задолженности, который основан на расчете процента дебиторской задолженности на конец периода, погашения которой, скорее всего, не произойдет)
See:

Англо-русский экономический словарь.

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