Accountants generally do not use the specific write-off method because it violates the matching principle.

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The specific write-off method violates the matching principle because it does not match expenses with revenues in the same period. Instead, it expenses bad debts in the period they are identified, creating a mismatch in the timing of when the expense is recognized. Therefore, accountants generally do not use this method.

Accountants Generally Do Not Use the Specific Write-Off Method Because