During a write-off, which of the following accounts is decreased?

During a write-off, the correct account that is decreased is Accounts Receivable. When a company determines that a particular account is uncollectible, it must remove that account balance from its books. This process involves debiting the bad debt expense and crediting the accounts receivable account. As a result, the accounts receivable balance is reduced to reflect that the amount owed by the customer is no longer expected to be collected.

The other accounts listed do not directly relate to the write-off of an uncollectible account. Accounts Payable is a liability account that tracks money owed by the business, while Sales Revenue reflects the income generated from sales and remains unaffected during a write-off. The Cash account, which reflects liquid assets, is also not impacted by adjustments made for uncollectible receivables. Thus, the decrease occurs specifically in Accounts Receivable when a write-off is recorded.