The balance in Allowance for Doubtful Accounts will directly impact the end-of-period adjustment for bad debt expense when using the

A) allowance method based on aging the receivables
B) direct write-off method
C) accrual method
D) declining value method

Allowance Method

An accounting technique to estimate and record bad debts expense, acknowledging that a certain percentage of accounts receivable may not be collectible.

Aging Receivables

A method of categorizing accounts receivable based on how long they have been outstanding to assess and manage credit risk.

Bad Debt Expense

Represents the portion of receivables that a company estimates it will not be able to collect.