Under the Direct Write-Off Method of Accounting for Uncollectible Accounts

Multiple Choice

Under the direct write-off method of accounting for uncollectible accounts

A) the allowance account is increased for the actual amount of bad debt at the time of write-off.
B) a specific account receivable is decreased for the actual amount of bad debt at the time of write-off.
C) balance sheet relationships are emphasized.
D) bad debt expense is always recorded in the period in which the revenue was recorded.