Uncollectible accounts are receivables that a business does not expect to recover from customers. These may arise because of customer insolvency, dispute, prolonged default, or other collection failure. Such accounts usually lead to a bad debt expense, allowance adjustment, or write-off depending on the accounting policy followed.
Utilization Rate
Utilization rate measures how much of available capacity, time, or resources is actually being used. For example, it may show how much staff time...
Utility Expense
Utility expense is the cost incurred for essential services such as electricity, water, gas, internet, and similar operating utilities used in the business. These...
Usury
Usury refers to charging excessively high or unfair interest on loans beyond what is legally or ethically acceptable. Many jurisdictions regulate or prohibit usurious...
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