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.
Differentiation. Differentiation differentiation: When an unspecialised cell becomes a more specialised cell type. is the process of cells becoming specialised. Most types of animal cells differentiate at an early stage. They become specialised for a particular function and cannot change into different types of cells. In mature animals, cell division is mainly restricted to replacement and repair. On the other hand, many plant cells keep the ability to differentiate.