According to GAAP, another term used for the same

According to GAAP, another term used for the same principle is Doubtful Accounts, which accountants sometimes use in their (understandable) bias towards conservatism. Again, why did GAAP steer the accountants to this conservative classification? Is the revenue in escrow? Or in divorce court, so to speak? Or in JC's hands? Painful questions? Hope they can be answered.