Final answer:
The write-off of an individual account receivable does not impact the income statement directly as the loss has already been accounted for in the bad debt expense through the allowance for doubtful accounts.
Step-by-step explanation:
The question pertains to how the write-off of an individual account affects the income statement. Generally, when a company writes off an account, it has already been accounted for as an expense through the allowance for doubtful accounts. This means that the action of writing off a specific account receivable does not directly impact the income statement because the expected loss has already been recognized through the establishment of an allowance as an estimate for bad debts. The bad debt expense was recognized in the period when the receivables were considered potentially uncollectible, which would have been presented in the income statement at that time.