When the allowance method is used,the journal entry to write-off an uncollectible account does not change the amount reported as net accounts receivable on the balance sheet.

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When the allowance method is used, the uncollectible amount is already deducted from the net accounts receivable balance by the allowance for doubtful accounts. Writing-off a specific uncollectible account only reduces the allowance account and has no effect on the net accounts receivable balance reported on the balance sheet.

When the Allowance Method Is Used,the Journal Entry to Write-Off