OPINION
BARKER, Judge.
¶ 1 The question in this case is whether a bad debt deduction under Arizona Administrative Code R15-5-2011 is limited to the vendor of goods to which the debt applies. We hold that it is, unless the assignment of contract rights pertaining to the goods is made with recourse against the vendor. Accordingly, we affirm.
Facts and Procedural Background
¶ 2 DaimlerChrysler Financial Services North America...
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