When the allowance method of recognizing losses from uncollectible accounts is used, the entry to record the write-off of a particular customer's account includes a debit to Uncollectible Accounts Expense.

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When using the allowance method, the entry to write off a customer's account includes a debit to Allowance for Doubtful Accounts, not to Uncollectible Accounts Expense.

When the Allowance Method of Recognizing Losses from Uncollectible Accounts