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Which companies uses the allowance method for solving bad debts? How does that company estimate bad...

Which companies uses the allowance method for solving bad debts? How does that company estimate bad debts? Why isn't the direct write-off method accepted under GAAP?

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How is the allowance method of accounting for bad debts different from the direct write off...
How is the allowance method of accounting for bad debts different from the direct write off method? Which is the preferred method? Why? In what ways are accounts receivable similar to a note receivable? How are they different? Why might a company choose to issue a note receivable over an account receivable?
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