When the allowance method of recognizing bad debt expense is used,the entry to record the write-off of a specific uncollectible account would decrease

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When using the allowance method, the write-off of a specific uncollectible account results in a decrease in the allowance for doubtful accounts. This is because the allowance account is used to estimate and record the amount of uncollectible accounts, and when an account is determined to be uncollectible, it reduces the estimated amount needed in the allowance account. It does not affect net income or working capital, but it does affect the net realizable value of accounts receivable indirectly, through the allowance for doubtful accounts account.

When the Allowance Method of Recognizing Bad Debt Expense Is