Raamatupidamiskohustuslane peab kõiki arveid jooksvalt hindama ja kuluks kandma. Otsese mahakandmisega toimub näiteks ebatõenäoliselt laekuvateks arveteks klassifitseeritud arvete mahakandmine. Enam ei moodustata väärtusvähendit.
The direct write off method involves charging bad debts to expense only when individual invoices have been identified as uncollectible. This method can be considered a reasonable accounting method if the amount that is written off is an immaterial amount, since doing so has minimal impact on an entity's reported financial results, and so would not skew the decisions of a person using the company's financial statements.
