The direct write-off method provides a good match between the revenue (sale)and the bad debts expense,because the write-off is matched directly with the sale.

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The direct write-off method does not provide a good match between revenue and bad debts expense because it recognizes bad debts expense only when specific accounts are deemed uncollectible, which could be in a different period from when the revenue was recognized.

The Direct Write-Off Method Provides a Good Match Between the Revenue