Under the direct write-off method of accounting for uncollectible accounts ______?

غیر منقولہ اکاؤنٹس کے لئے اکاؤنٹنگ کے براہ راست تحریری طریقہ کے تحت ______؟

Accounts receivable are reported in the balance sheet at net realizable value, just like the balance of the Accounts Receivable ledger.

The current year uncollectible accounts expense is less than the expense would be under the income statement approach.

The relationship between total accounts receivable and total current period uncollectible accounts expense illustrates the matching principle.

None of these.

Explanation

Under the direct write-off method, accounts receivable are not adjusted for expected bad debts; instead, they are recorded at their actual balance.

This means accounts receivable are reported at net realizable value on the balance sheet, reflecting only the amounts expected to be collected.