Final answer:
In an aging analysis, accounts that are less collectible are those with a higher risk of not being repaid or being repaid late.
Step-by-step explanation:
In an aging analysis, the accounts that are expected to be less collectible are those that have a higher risk of not being repaid or being repaid late. These accounts can include borrowers who have a history of late loan payments or loans made at a time of relatively lower interest rates. When interest rates have risen or borrowers have a record of high profits, these accounts may be considered less risky and therefore more collectible. Borrowers with a history of late loan payments and loans made at relatively lower interest rates are examples of less collectible accounts.
For example, if a borrower has been consistently late on loan payments, they may be viewed as less likely to repay the loan on time. This increases the risk to the lender, resulting in the account being less collectible. Similarly, if interest rates have risen since the loan was made, the loan becomes less attractive and therefore less collectible.