The direct write-off method

A) may be used only by businesses with five or fewer accounts receivable.
B) is used by businesses whose receivables are a small part of their current assets.
C) may not be used by companies that accept MasterCard or VISA.
D) does not allow for reinstatement if the amount owed is received after being written off.

The direct write-off method is used by businesses whose receivables are a small part of their current assets. It allows for individual uncollectible accounts to be written off as an expense when they are deemed uncollectible. It is not limited based on the number of accounts receivable or payment method used. However, it does not allow for reinstatement if the amount owed is received after being written off.