The Direct Write-off method of accounting is conceptually inferior to other methods since it does not match bad debt expense to revenues.

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The Direct Write-off method simply waits until a specific customer account is deemed uncollectible before recording the bad debt expense. This does not match the expense to the revenue in the same accounting period, making it conceptually inferior to other methods such as the Allowance Method.

The Direct Write-Off Method of Accounting Is Conceptually Inferior to Other