Which method is not allowed under Generally Accepted Accounting Principles for the purpose of accounting for uncollectible accounts?

Question

Quizplus · Accepted Answer

The direct write-off method is not allowed under Generally Accepted Accounting Principles (GAAP) for the purpose of accounting for uncollectible accounts because it does not properly match expenses with revenues, and it does not provide an estimate of the uncollectible accounts before they actually become uncollectible. The other three methods (allowance method, aging method, and percentage-of-receivables method) are all accepted under GAAP, but they differ in the way they estimate and account for uncollectible accounts.

Which Method Is Not Allowed Under Generally Accepted Accounting Principles