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