Matd Allowand me rec . Decrease no Accounts receival lowancelfor llectible Accounts 7 No effect 8. Bad debt expense The procedure commonly used for financial reporting purposes to account for uncollectible accounts. The procedure commonly used for tax reporting purposes to account for uncollectible accounts. The account to credit when writing off an actual bad debt under the allowance method The account to debit when writing off an actual bad debt under the direct write-off metha The account to debit when writing off an actual bad debt under the allowance method The effect on total expenses when writing off an actual bad debt under the direct write off method The effect on total assets when estimating future bad debts under the allowance method