The write-off of specific customers' accounts has no effect on Accounts Receivable, Net, because the write-off amount decreases Accounts Receivable, Gross, and its contra account, the Allowance for Uncollectibles, by exactly the same amount.

Question

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When specific customers' accounts are written off, it reduces both Accounts Receivable, Gross and the Allowance for Uncollectibles by the same amount. Therefore, the net amount of Accounts Receivable remains the same.

The Write-Off of Specific Customers' Accounts Has No Effect on Accounts