Final answer:
The write-off of an uncollectible account has no effect on net income when the allowance method is used.
Step-by-step explanation:
When the allowance method is used, the write-off of an uncollectible account has no effect on net income. The allowance method is a way to estimate and account for bad debts in advance, rather than waiting until they are actually deemed uncollectible. When an account is determined to be uncollectible, it is simply removed from the accounts receivable balance and the allowance for doubtful accounts is adjusted accordingly. This adjustment affects the balance sheet by reducing the accounts receivable and the allowance for doubtful accounts, but it does not impact the net income.