Question: Why is the allowance method preferred over the direct write-off method of accounting for uncollectible accounts? A. Determining worthless accounts under direct write-off method is

Why is the allowance method preferred over the direct write-off method of accounting for uncollectible accounts?

A. Determining worthless accounts under direct write-off method is difficult to do.

B. Improved matching of uncollectible accounts expense with related revenue.

C. Estimates are used.

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