What effect does the write-off of an account receivable have on the Statement of Cash Flows? A. A decrease to operating cash flows under the direct method. B. A decrease to operating cash flows under the indirect method. C. A decrease to financing cash flows. D. There is no effect. A. A decrease to operating cash flows under the direct method. B. A decrease to operating cash flows under the indirect method. OC. A decrease to financing cash flows. O D. There is no effect