Writing off an uncollectible account under the allowance method requires a debit to

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Writing off an uncollectible account under the allowance method requires a debit to the Allowance for Doubtful Accounts. This is because the allowance account is used to estimate and record expected losses from uncollectible accounts. Writing off a specific account means that it has been determined to be uncollectible, and the allowance account needs to be adjusted accordingly. There is no need to debit Accounts Receivable since the account has already been deemed uncollectible, and debiting Bad Debt Expense or Uncollectible Accounts Expense would be incorrect because these accounts are used to record the estimated loss, not the actual write-off.

Writing Off an Uncollectible Account Under the Allowance Method Requires