Which of the Following Is Not a Significant Difference Between

Multiple Choice

Which of the following is not a significant difference between the allowance method and the direct write-off method?

A) One method requires writing off of uncollectible accounts and the other does not.
B) One method conforms to GAAP and the other typically does not.
C) One method reports net realizable value on the balance sheet and the other does not.
D) One method requires the estimation of uncollectible accounts and the other does not.