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.
During the development of a multicellularmulticellular: Having more than one cell organism, cells differentiate so that they can carry out different functions. Differentiation is the process by which a cell becomes a specialised type of cell. A tissue is a group of specialised cells that have a similar structure and function. The table shows some examples of tissues and their functions.