proceeds from the general to the specific, from a general hypothesis to specific prediction of results if the general premise is correct. fill in the blank ?

An entry to write off an account receivable under the allowance method will have no effect on the net income.

There are two methods for accounting for uncollectable receivables that are allowance method and and direct write-off method.Aging of accounts and percent of sales are the methods used for estimating of uncollectable receivables.