Under the direct write-off method,recording an estimate of future uncollectible accounts includes a debit to Bad Debt Expense and a credit to the Allowance for Uncollectible Accounts.

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The first sentence is describing the allowance method, not the direct write-off method. Under the direct write-off method, uncollectible accounts are not estimated, but rather written off as they become uncollectible.

Under the Direct Write-Off Method,recording an Estimate of Future Uncollectible