The Allowance for Doubtful Accounts Is Necessary Because

The Allowance for Doubtful Accounts is necessary because

A) when recording uncollectible accounts expense, it is not possible to know which specific accounts will not pay.
B) uncollectible accounts that are written off must be accumulated in a separate account.
C) a liability results when a credit sale is made.
D) management needs to accumulate all the credit losses over the years.