The allowance method of accounting for bad debts provides better matching of expenses with revenues on the balance sheet by keeping the uncollectible account listed as an accounts receivable, so it is not recognized as an expense until the period when uncollectibility is certain. Owriting off uncollectible accounts at the end of each period, which recognizes the expense in the same period as it is incurred. O recording the exact amount of uncollectible accounts, and therefore, the exact amount of bad debts expense in the period in which it has occurred. O estimating uncollectible accounts at the end of each period, so the bad debt expense recorded is matched with the revenue earned in the same period.