Under the direct write-off method of recognizing a bad debt expense. Which of the following statements is/are true?

(A) The bad debt expense is not matched with the related sales (X)
(B) Revenue is overstated in the year of sales (X)
(C) It violates the matching principle of accounting (X)
(D) All of the above ()

Answers: Under the direct write-off method of recognizing a bad debt expense. Which of the following statements is/are true  All of the above.