The balance in Allowance for Doubtful Accounts would have a debit balance when write offs during the year have been less than previous provisions. the Percentage of Receivables method of estimating for bad debts is used. an uncollectible account is later recovered. write offs during the year have exceeded previous provisions. the Allowance for Doubtful Accounts cannot have a debit balance because it is a contra account to Accounts Receivable (which are a debit balance)