What are some limitations that

High Performance Cell PhonesHigh$$Performance$$Cell$$Phones

will encounter when using the direct$$ write$-$off method?

A$.$

High Performance Cell PhonesHigh$$Performance$$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 uncollectible accounts with the related revenue.

B$.$

High Performance Cell PhonesHigh$$Performance$$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.

C$.$

High Performance Cell PhonesHigh$$Performance$$Cell$$Phones

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

D$.$

High Performance Cell PhonesHigh$$Performance$$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