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I think not
No they are not. They are all free.
not that mine did so im guessing no they dont
Delinquency Cost refers to Debtors related cost i.e. to recover money, making phone calls, sending reminders to them or any other cost incurred on account of interaction with them to recall as to account balance. Thus, Follow-up debtors cost is called Delinquency Cost.
It is a cost account because it is in the cost of merchandise division in the chart of accounts.