Bad debt in accounting is considered an expense. There are two methods to account for bad debt: 1  Direct write off method (Non-GAAP) - a receivable which is not considered collectible is charged directly to the income statement. 2  Allowance method (GAAP) - an estimate is made at the end of each fiscal year of the amount of bad debt.
Differentiation looks to make a product more attractive by contrasting its unique qualities with other competing products. Successful product differentiation creates a competitive advantage for the seller, as customers view these products as unique or superior. Next Up.
Hence, it can be said that the cell differentiation is a process wherein a cell is transited into another cell and which also involves shift from one gene expression pattern to another. It is understood to be the resultant of gene regulatory network during development.