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The allowance method generally is considered preferable to the direct write-off method because the allowance method: A. recognizes expense when a specific account is determined to be uncollectible.

(Multiple Choice)The allowance method generally is considered preferable to the direct write-off method

because the allowance method:

A.   recognizes expense when a specific account is determined to be uncollectible. B.   reflects the actual facts as they have taken place. C.   relies on estimates which are always accurate and stable among years. D.   recognizes the expense of a bad debt in the same period as the sale. E.   None of these.

 
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