Under the allowance method for uncollectible accounts, o the carrying amount of receivables is the same both before and after an account that had previously been written offis recovered O the recovery of an account receivable previously written off results in a credit to the Bad Debt Expense account. the carrying value of receivables is the same both before and after an account has been written off. O Bad Debts Expense is debited when an account is deemed uncollectible and must be written off