If the direct write-off method of accounting for uncollectible receivables is used,what general ledger account is credited to write off a customer's account as uncollectible?

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When using the direct write-off method to account for uncollectible receivables, the Accounts Receivable account is credited to remove the uncollectible amount from the company's books.

If the Direct Write-Off Method of Accounting for Uncollectible Receivables