Which accounting concept can be used by some companies to justify the use of the direct write-off method?

Name: Which accounting concept can be used by some companies to justify the use of the direct write-off method?
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Question

Quizplus · Accepted Answer

The direct write-off method fails to match revenues with expenses and overstates accounts receivable on the balance sheet.It is easier to use,however,and is permitted by generally accepted accounting principles if the amount of uncollectible accounts expense is immaterial.

Which Accounting Concept Can Be Used by Some Companies to Justify