Which method to record uncollectible accounts does NOT use estimates?

Question

Quizplus · Accepted Answer

The direct write-off method does not use estimates but instead waits until a specific account has been deemed uncollectible and then writes it off as an expense. However, this method is not generally accepted under GAAP and is only appropriate for small businesses with a low volume of uncollectible accounts. The other methods listed all require estimates of potential uncollectible accounts.

Which Method to Record Uncollectible Accounts Does NOT Use Estimates