Which of the following is true regarding the direct write-off method of accounting for uncollectibles?

a. The direct write-off method does not adhere to GAAP.

b. The direct write-off method does not use an allowance for uncollectible accounts and, thus, overstates assets on the balance sheet.

C. The direct write-off method does not match expenses against revenues very well,

d. All of the above are true.