Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match each description to the appropriate term. Clear All Allowance method This method estimates the uncollectible accounts receivable at the end of the accounting period. Aging of receivables method This method focuses on the balance sheet. Direct write-off method Percent of sales method. This method focuses on the income statement. With this method, there is no allowance account.