The Materiality Constraint,as Applied to Bad Debts

Multiple Choice

The materiality constraint,as applied to bad debts:

A) Permits the use of the direct write-off method when bad debts expenses are relatively small.
B) Requires use of the allowance method for bad debts.
C) Requires use of the direct write-off method.
D) Requires that bad debts not be written off.
E) Requires that expenses be reported in the same period as the sales they helped produce.