1. see Direct Allocation Method.
2. Procedure for converting the income statement from an accrual basis to a cash basis by separately adjusting each item in the income statement.
Direct Method
| Accounting Dictionary: Direct Method |
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 | trigonometric parallax (astronomy) |
| Direct Allocation Method (in accounting) |
| Direct Charge-Off Method (business term) |
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 | Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2005 by Barron's Educational Series, Inc. All rights reserved. Read more |
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