Direct write-off method

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Direct write-off method is the method of writing off uncollectibles when they occur and thus does not use the Allowance for Doubtful Accounts. This method does not fulfill the matching principle of accrual accounting.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Direct write-off method. The method of writing off uncollectibles when they occur and thus does not use the Allowance for Doubtful Accounts. This method does not fulfill the matching principle of accrual accounting.

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