Why isn't the direct write off method of uncollectible accounts receivable the preferred method?

Question:

Why isn't the direct write off method of uncollectible the preferred method?
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...