When using the direct write-off method off accounting for uncollectible receivables, the account Allowance for Doubtful Accounts is debited when a specific account is determined to be uncollectible.

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The direct write-off method does not use the Allowance for Doubtful Accounts account. Instead, the specific accounts that are determined to be uncollectible are directly debited and the Accounts Receivable account is credited.

When Using the Direct Write-Off Method Off Accounting for Uncollectible