Under the allowance method of accounting for uncollectible accounts, O the cash realizable value of accounts receivable is greater before an account is written off than after it is written off. O the cash realizable value of accounts receivable in the balance sheet is the same before and after an account is written off. Obad Debt Expense is debited when a specific account is written off as uncollectible. O allowance for Doubtful Accounts is closed each year to Income Summary