Does not predict bad debts expense$\mathrm{.}2.$ Accounts receivable on the balance sheet is reported at net realizable value$\mathrm{.}3.$ The write$-$off of a specific account does not affect net income$\mathrm{.}4.$ When an account is written off, the debit is to Bad Debts Expense$\mathrm{.}5.$ Usually does not best match sales and expenses because bad debts expense is not recorded until an account becomes uncollectible, which usually occurs in a period after the credit sale$\mathrm{.}6.$ Estimates bad debts expense related to the sales recorded in that period.