The direct write-off method for uncollectible accounts is better than the allowance method because it is more consistent with the conservatism principle.

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The allowance method is actually more consistent with the conservatism principle because it anticipates and estimates future uncollectible accounts, which results in a more accurate representation of a company's financial position. The direct write-off method only records uncollectible accounts when they are deemed uncollectible, which can lead to an overstatement of accounts receivable and an understatement of bad debt expense.

The Direct Write-Off Method for Uncollectible Accounts Is Better Than