ayodayo

What's the difference between Allowance for Doubtful accounts and just Doubtful Accounts?

So write-off just means decreasing the allowance for doubtful accounts? It sounds to me like the write-off in the first sentece refers to writing off accounts receivable, but the write-off in the second sentence and in the formula on the next page refers to writing off doubtful accounts. The formula (Revenue - Cash collected = Increase in gross accounts receivable + Write offs - Increase in unearned revenue) seems to imply write off = decrease in allowance = increase in receivables reported.