The direct write-off method matches the expense of uncollectible accounts to the revenue that is earned in the same period.

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The direct write-off method does not match the expense of uncollectible accounts to the revenue earned in the same period. Instead, it recognizes the expense only when an account is deemed uncollectible, which may not coincide with the period in which the revenue was earned.

The Direct Write-Off Method Matches the Expense of Uncollectible Accounts