The direct write-off method of determining bad debt expense is subjective and can be manipulated by management.

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The direct write-off method is subjective because it relies on management's discretion to determine when a debt is uncollectible, which can be influenced by their incentives or personal biases. Therefore, this method can be manipulated by management to either defer or accelerate the recognition of bad debt expense, impacting financial statements and ratios.

The Direct Write-Off Method of Determining Bad Debt Expense Is