Which of the following is not true about the direct write-off method? a. It is primarily used by small and non-public companies. b. It violates the matching principle. c. Accounts receivable is...

Which of the following is not true about the direct write-off method?

a. It is primarily used by small and non-public companies.

b. It violates the matching principle.

c. Accounts receivable is overstated.

d. It is also known as the allowance method.