The net realizable value of receivables is not shown on the balance sheet of a company using the

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The direct write-off method does not include an allowance for uncollectible accounts or an adjustment for the net realizable value of receivables, therefore it does not show the net realizable value of receivables on the balance sheet. The other methods (percent of revenue, aging of accounts, and percent of receivables) all involve estimating and adjusting for uncollectible accounts and will include the net realizable value of receivables on the balance sheet.

The Net Realizable Value of Receivables Is Not Shown on the Balance