When the direct write-off method of recognizing bad debt expense is used,the entry to write off a specific customer account would

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The direct write-off method of recognizing bad debt expense involves writing off specific customer accounts when they are determined to be uncollectible. This means that the accounts receivable balance decreases since the amount owed by the customer is no longer considered a valid asset. This decrease in accounts receivable also results in a decrease in net income since the uncollectible amount is recognized as an expense. Therefore, the entry to write off a specific customer account would decrease the accounts receivable balance and decrease net income.

When the Direct Write-Off Method of Recognizing Bad Debt Expense