The aging-of-receivables method of estimating uncollectible accounts is: a balance sheet approche since it focuses on accounts recette is a variation of the direct write-off method. is required to be used by all companies because it focuses on what should be the most relevant and faithful representation of accounts receivable on the balance sheet not an acceptable method of estimating bad debts. an income statement approach, since it focuses on the amount of experise to be reported on the income statement