The direct write-off method of accounting for uncollectible accounts O emphasizes balance sheet relationships. O is not generally accepted as a basis for estimating bad debts. O emphasizes cash realizable value. O emphasizes the matching of expenses with revenues. QUESTION 7 When does an account become uncollectible? when the debtor fails to pay an account according to a sales contract when the debtor fails to pay a note on the due date there is no general rule for when an account becomes uncollectible at the end of the fiscal year