Which accounting concept does the direct write-off method violate?

Question

Quizplus · Accepted Answer

The direct write-off method violates the matching principle, which is an accounting concept that attempts to match revenues and their related expenses in the period in which they occur, rather than when cash is paid or received. This method records bad debt expense only when specific accounts are deemed uncollectible, which may not align with the period in which the related revenue was recognized.

Which Accounting Concept Does the Direct Write-Off Method Violate