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14 February, 02:28

The direct write-off method records bad debt expense only when an account becomes uncollectible, which is not always in the same period as the sale. for this reason, the direct write-off method violates the

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  1. 14 February, 04:54
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    The direct write-off method violates the matching principal, which says that revenues and expenses are recorded in period that they occur (not necessarily when they are collected/written off).
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