Recording an Uncollectible Account Receivable as a Bad Debt Expense

Recording an uncollectible account receivable as a bad debt expense when it is determined that the account receivable will not be collected

A) is called the allowance method.
B) is called the direct write-off method.
C) is the most acceptable expense recognition method under GAAP.
D) provides the best matching of revenues and expenses.
E) b, c, and d are correct.