Which category measures the anticipated loss from receivables that may be uncollectible?

The category that measures the anticipated loss from receivables that may be uncollectible is the one related to doubtful debts rates. This accounting concept is crucial for businesses that extend credit to customers. When a company sells goods or services on credit, there is an inherent risk that some customers may not pay back what they owe.

To address this risk, businesses use a doubtful debts mechanism to estimate how much of their accounts receivable might become uncollectible. This estimation allows businesses to make provisions for these potential losses in their financial statements, ensuring that they present a more accurate picture of their financial health. By acknowledging doubtful debts, businesses can prepare for the actual impact on their earnings and manage their cash flow more effectively.

The other options do not relate to the measurement of uncollectible accounts. Accountant fees refer to the costs incurred for accounting services, depreciation on shop fittings relates to the allocation of the cost of physical assets over their useful lives, and discount allowed pertains to price reductions given to customers, none of which deal with the estimation of losses from receivables.