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is the allowance method and the direct write-off method are both methods of aging accounts receivable?

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is the allowance method and the direct write-off method are both methods of aging accounts receivable?

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Allowance method and direct write-off methods are methods of writing off bad accounts. That is a completely different thing than doing an aging of receivables. You can age the receivables without writing anything off. It’s useful for finding what invoices are getting overdue or old. You are probably confusing them, because one method of estimating in the allowance method uses an aged receivable report. So you’re seeing them being used together. But these are not methods of doing aging. An aging is taking the due dates of invoices and separating them into categories by age. i.e. like Current would be anything not yet due, then like 1-30 days overdue means it’s from 1 to 30 days past the due date, then 31-60 days, etc. The actual aging report would probably have those categories across the top, and then a list of customers down the side, and the amounts that fit into the aging categories listed under those columns where they belong. Then it should be totalled at the end. The method for d

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