Question

When you write off an account that is uncollectable under the allowance method it requires a debit to what?

Answer 1

Under allowance method, when we makes sure that a customer will not pay owed amount, we use allowance for doubtful accounts to offset this loss instead of bad debt expense.
When we write off a customer account which is not collectible under allowance method, the entry would be

Allowance for doubtful accounts Dr. xxx

To Accounts receivable. xxx

(Being write off of customer account which is not collectible under allowance method)

In normal write off method, the uncollectible amount will be debited to bad debt expense account.