When using the allowance method, writing off an uncollectible account does not change the net realizable value of accounts receivable.

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When using the allowance method, writing off an uncollectible account affects only the allowance for doubtful accounts and the accounts receivable account, but not the net realizable value of accounts receivable, since the allowance has already accounted for estimated uncollectible amounts.

When Using the Allowance Method, Writing Off an Uncollectible Account