Under the allowance method of accounting, if Accounts receivable (AR) that occurred in this year becomes uncollectible, do you still make an entry like below? Dr.) Allowance xxx Cr.) AR xxx or do you record an expense like an entry below because that AR is not attached to allowance provided before? Dr.) Bad debt expense xxx Cr.) AR xxx

The reason why I thought we might use Bad debt expense is because we usually provide allowance for AR balance at the year end. If AR gets recognized and becomes uncollectible in the same year, that AR had not been provided with Allowance because the allowance we have right now is for AR as at the last year end. But under GAAP, no matter what, we use allowance correct?