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.
A differential is the result gained when mathematical differentiation is applied to a function.  Differentiation in maths is the function which finds the gradient of a funct â¦ ion in terms of x. Differentiation in biology is the specialisation of unspecialised cells such as stem cells into active cells.