How do you record the write off when using The Direct Write-off Method:

Allowance for Doubtful Accounts........ ----

Accounts Receivable.............----

When do you record the write off when using the Direct Write-off Method:

a) At the end of every year

b) At the beginning of the year

c) When is determined by the company that the account is uncollectable.

If using the DirectWrite off method the balance sheet statement is impacted when writing off an account: YES or NO