Under the allowance method of accounting for uncollectible accounts, in the balance sheet is the same before and after an account is written off.

Under the allowance method of accounting for uncollectible accounts the cash realizable value of accounts receivable in the balance sheet is the same before and after an account is written off

Explanation:

However, this is true only your if your accounting estimates are right. If bad debt exceeds or decrease the provision made in book of accounts the cash realizable value of accounts receivable can change.

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