Debtors 'balance is considered one of the most important asset accounts in commercial companies, and this balance is shown in the budget after deducting part of the balance in order to meet the possibility of not collecting any of the debtors' accounts, and that is through an estimate dedicated to doubtful debts, and the accountant may rely on several methods to calculate and estimate them, as well as It takes into account the bad debts, what is the best method in evaluating debtors, the direct write-off method or the provisions method? Why? Explain