If an account is collected after having been previously written off,

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When an account that was previously written off is collected, there will be both a debit and a credit to Accounts Receivable. The debit will be for the amount received, which increases the balance of Accounts Receivable, and the credit will be to either Bad Debt Expense or Allowance for Doubtful Accounts, depending on the accounting method used. However, the gross accounts receivable will remain unchanged as only the allowance account is used to reduce it.

If an Account Is Collected After Having Been Previously Written