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Meaning of the acronym AFDA

In accounting, the acronym AFDA stands for Allowance for doubtful accounts.

Short definition from the glossary of financial terms

The allowance for doubtful accounts is a reduction of the total amount of accounts receivable on a company’s balance sheet so that only the accounts receivable expected to be collected are reflected.
Read the full definition of Allowance for doubtful accounts  in the glossary of financial terms.