AndyNZ

Accounts receivable is what you expect to receive because you sold items on credit.
If 100 were your AR and you had an allowance for doubtful accounts of 10 - because you expected not to collect 100 - you AR balance net of Allowances would be 90.
The AR account is no longer as inflated as before. You have removed discretionary accrual related to AR.
From another point of view:
Cash Collected from Customers = Revenues - Change in AR + Change in Unearned Revenue.
Change in AR is smaller - because it now includes the doubtful accounts. Assuming Change in Unearned Revenue=0 - Your cash collected from customers would be a higher number. Accruals thus is reduced.