TB MC Qu. 07-95 (Static) Gideon Company uses the direct write-off method of accounting... Gideon Company uses the direct write-off method of accounting for uncollectible accounts. On May 3, the Gideon Company wrote off the $2,000 uncollectible account of its customer, A. Hopkins. The entry or entries Gideon makes to record the write-off of the account on May 3 is:.