When an account is written off (using the Allowance account) in years fol- | After the write-off,

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When an account is written off (using the Allowance account) in years fol- | After the write-off, net real¬ lowing the sale, the result is to debit the Allowance for Doubtful Accounts 3 izable value is unchanged, and credit Accounts Receivable. Do not debit Bad Debts Expense, because it has already been recorded in the year the sale was earned.

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