The direct write-off method

	A.	recognizes losses from uncollectable accounts in the period when a firm decides that specific customers' accounts are uncollectable
	B.	does not usually recognize the loss from uncollectable accounts in the period in which the sale occurs and the firm recognizes revenue
	C.	provides firms with an opportunity to manage earnings each period by deciding when particular customers' accounts become uncollectable
	D.	all of the above
	E.	none of the above