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According to The Entrepreneur's Guide to Writing Business Plans and Proposals that can be found in google books, bad debt expense is a variable expense because the amount of bad debt depends on the amount of sales.

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According to The Entrepreneur's Guide to Writing Business Plans and Proposals that can be found in google books, bad debt expense is a variable expense because the amount of bad debt depends on the amount of sales.

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credit the account receivable and debit the bad debt expense.

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Bad debt is expense to reduce the amount of accounts receivable not recoverable from customers.

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you smell

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Yes.

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