Uncollectible accounts can be challenging for a business. "The challenge from an accounting point of view is that accounts receivable should reflect how much cash the company expects to collect from its customers, not how much cash is owed to it. Therefore, estimates of bad debts, otherwise known as "uncollectible accounts," must be made." (Young et al., 2019). Companies have ways to figure a percentage of bad debt into their books. However when you exceed that amount by increasing more risky accounts you run a risk of losing out on money. Many companies with uncollectible accounts have very high interest rates which offer them the ability to write off some of these things. When they charge high interest the thing they purchased ends up being paid for and they still make money off of the interest they did charge even if the person ends up not paying at some point. I cant think of any instances when having a high number of these accounts would be a positive thing.

Young, S.D., Cohen, J., Bens, D.A. (2019). Corporate Financial Reporting and Analysis. (4th edition). Wiley.