Requirement $2.$ What are some limitations that Alpha Performance Cell Phones will encounter when using the direct write$-$off method?

A$.$ Alpha Performance Cell Phones will encounter limitations with the direct write$-$off method because it will result in understating profits and net assets every year the method is used.

B$.$ Alpha Performance Cell Phones will encounter limitations with the direct write$-$off method because it is complicated and very costly to implement.

C$.$ Alpha Performance Cell Phones will not encounter any limitations with the direct write$-$off method because it adheres to the matching principle by matching the expense of uscollectible accounts with the related revenue.

D$.$ Alpha Performance Cell Phones will encounter limitations with the direct write$-$off method because it violates the matching principle. The matching principle requires that the expense of uncollectible accounts be matched with the related revenue.