The Allowance Method Is Preferable to the Direct Write-Off Method

The allowance method is preferable to the direct write-off method because the allowance method

A) relies on estimates which are always accurate and stable among years.
B) reflects the real facts.
C) recognizes the expense of a bad debt in the year in which the account is determined to be uncollectible.
D) recognizes the expense of a bad debt in the same period as the sale.