Mitosis is a part of the cell cycle in which chromosomes in a cell nucleus are separated into two identical sets of chromosomes, each in its own nucleus.
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The aging method usually refers to the technique used for determining the credit balance needed in the account Allowance for Doubtful (or Uncollectible) Accounts. This Allowance account is a contra asset account connected with Accounts Receivable. Usually when a credit adjustment is entered into the Allowance account, a corresponding debit amount is entered into Bad Debts Expense (or Uncollectible Accounts Expense). The aging method takes place by sorting a company's accounts receivable according to the dates of these unpaid invoices.