When an account is written off under the allowance method of accounting for bad debts, why doesnt

Question:

When an account is written off under the allowance method of accounting for bad debts, why doesn’t the book value of decrease?

Accounts Receivable
Accounts receivables are debts owed to your company, usually from sales on credit. Accounts receivable is business asset, the sum of the money owed to you by customers who haven’t paid.The standard procedure in business-to-business sales is that...