Final answer:
The net realizable value of accounts receivable decreases after a customer's account is written off.
Step-by-step explanation:
The net realizable value of accounts receivable after a customer's account is written off is not the same dollar amount before the customer's account was written off.
When a customer's account is written off, it means that the company has determined that the customer will not be able to pay their outstanding balance. In such cases, the company removes the amount owed by the customer from its accounts receivable and records it as a bad debt expense.
Therefore, the net realizable value of accounts receivable is reduced by the amount written off, resulting in a lower dollar amount.