A significant disadvantage of the balance forward method is the difficulty in resolving specific items disputed by a customer since they no longer appear in the active files.

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The balance forward method combines all transactions into one running balance, which can make it challenging to identify specific items that are in dispute. Once a new billing period begins, disputed items from the previous period may not be easily identifiable since they are no longer listed separately in the active files. This can make it difficult for customers or businesses to track down and address issues with billing discrepancies.

A Significant Disadvantage of the Balance Forward Method Is the Difficulty