Answer:
True
Explanation:
It's True because you have to deduct from the total Accounts Receivable the balance in the Cr Allowance for Uncollectible Accounts  estimated. 
The company estimate that 2% of the total Credit Sales will be uncollectible, which is, $4,000, if we deduct this value of the balance of accounts receivable of $38,000, we have a Net Realizable Value of Accounts Receivable of $34,000
Credit Sales	$ 200,000
Cr Allowance for Uncollectible Accounts	$ 4,000
Dr Accounts receivable	$ 38,000
Net Realizable Value of Accounts receivable	$ 34,000
 
        
             
        
        
        
Answer:
These elements are definable risk, a fortuitous event, an insurable interest, risk shifting and risk distribution. in addition, there is a very important legal difference between a reserve and an insurance company.
 
        
             
        
        
        
Answer: qualitative
Explanation:
Risk assessment is used in identifying hazards which are likely to result in harm and then determining the appropriate methods to remove such hazard or curtail it.
The type of risk assessment uses descriptive categories to express asset criticality, risk exposure (likelihood), and risk impact is the qualitative risk assessment. 
 
        
             
        
        
        
Answer: Access to specific skills
Explanation: The benefit of outsourcing that the company is getting in the given example is that the company could get access to experts in the particular jobs that are important for a project.
By outsourcing certain jobs, expert knowledge can be used to operate business with the additional benefit of hundred percent focus.