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Which of the following is not a disadvantage of using the direct write-off method for recording uncollectible accounts? allows manipulation of earnings increases the cost

Which of the following is not a disadvantage of using the direct write-off method for recording uncollectible accounts? allows manipulation of earnings increases the cost of record keeping violates the expense recognition principle overstates the net realizable value of receivables
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Which of the following is not a disadvantage of using the direct write-off method for recording uncollectible accounts? allows manipulation of earnings increases the cost of record keeping violates the expense recognition principle overstates the net realizable value of receivables

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