The matching principle requires: That bad debt expenses be reported in the same accounting period as the sales they helped generate and requires the use of the alowance method of accounting for bad debts. a The use of the direct write-off method for bad debts. The use of the allowance method of accounting for bad debts. That bad debt expenses be reported in the same accounting period as the sales they helped generate and requires the use of the direct write-off method for bad debts. O d