The NACUBO Financial Accounting and Reporting Manual Treats Estimates of Uncollectible

The NACUBO Financial Accounting and Reporting Manual treats estimates of uncollectible student accounts as:

A) Bad debt expense
B) A reduction in tuition and fee revenue
C) Either bad debt expense or a reduction in tuition and fee revenue as long as the policy is consistently applied
D) None of the above; colleges and universities must use the direct write off method