Applying the direct write-off method to account for uncollectibles shawna valley is an attorney in los angeles. valley uses the direct write-off method to account for uncollectible receivables. at april 30, 2018, valley’s accounts receivable totaled $19,000. during may, she earned revenue of $22,000 on account and collected $15,000 on account. she also wrote off uncollectible receivables of $1,100 on may 31, 2018.