Which of the Following Statements Is True

Which of the following statements is true?

A) The primary advantage of using the direct write-off method of recognizing uncollectible accounts expense is simplicity.
B) Only banks are permitted to use the direct write-off method.
C) The direct write-off method is used to assure the matching of expenses with revenue.
D) Companies with large amounts of uncollectible accounts normally use the direct-write off method to account for uncollectible accounts expense.