The two methods for handling bad debts are, the specific write-off method and the allowance method.

Direct write off means, to expensed out those accounts receivables to profit and loss account which becomes bad debts and seem unrecovrable from debtors. Other way to write off bad debts is through "Allowance for uncollectable" method which is indirect method to write off bad debts.

Bad debts is the direct write-off method of uncollectable for accounts receivable.

Debit cash
Credit bad debts