In accounting for uncollectible accounts receivable, why does GAAP require the allowance method rather than the direct

Question:

In accounting for uncollectible accounts receivable, why does require the allowance method rather than the direct write-off method?

GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...