Assets
Accounts Receivable★ Direct – write off method （税務上使用、会計上不可）
Bad debts expense........... 1000
........... Accounts receivable........... 1000
★ Allowance method （Based on past experience. P/Lにヒットしない）
Bad debts expense........... 1000
........... Allowance for doubtful accounts........... 1000（contra asset）
・回収不能時
Allowance for doubtful accounts........... 1000
........... Bad debts expense........... 1000
・Subsequent recovery の時
Accounts receivable........... 1000
........... Allowance for doubtful accounts........... 1000
Cash........... 1000
........... Accounts receivable........... 1000
＊ Accounts receivable - Allowance for doubtful accounts=Net realizable value (Net receivable)
＊ Bad debts expense=Uncollectible accounts expense
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