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.
This tells where the car is at each specific time. Differentiation gives us a function d x d t {\displaystyle {\frac {dx}{dt}}} which represents the car's speed, that is the rate of change of its position with respect to time. Equivalently, differentiation gives us the slope at any point of the graph of a non-linear function.