Under the direct write-off method of accounting for uncollectible accounts, Bad Debts Expense is debited A. at the end of each accounting period. B. when a credit sale is past due. C. whenever a pre-determined amount of credit sales have been made. D. when an account is determined to be worthless

D. when an account is determined to be worthless

Explanation:

Under the direct methd for uncollectibles amount, the bad debt expense is recognize at the same as the write-off of the receivable account:

bad debt expense debit

account receivable credit

This method take heavy critis from the accountants as, violates the accounting principle of matching the expenses and revenues in the period they occur. Under direct method the company is recognizing an expense (bad debt) for a sale that could occur several periods ago,