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. Each may be used more than once. Clear All This method records bad debts when specific accounts are deemed uncollectible. Direct write-off method When using this method, estimated bad debts are added to the existing allowance balance. Percent of sales method This method is most often used by small companies with few receivables. Aging of receivables method This method is based on the theory that older accounts are less likely to be collected. Allowance method