Why Are Estimates of Bad Debts Used to Record Uncollectible

Multiple Choice

Why are estimates of bad debts used to record uncollectible amounts of accounts receivable?

A) Doing so avoids violating the expense recognition ("matching") principle.
B) It is an easier method than waiting for accounts to actually become uncollectible.
C) Because the actual amount of uncollectible accounts can never be known.
D) It is the most conservative approach.