The allowance for uncollectible accounts is a: Multiple Choice Quasi-liability account. Deferred charge to expense. Deferred revenue account.

a. deferred charge to expense.

b. contra asset account.

c. deferred revenue account.

d. quasi-liability account.

Answer is B - contra asset account.

Explanation:

A contra asset account is an asset account that can be said to have a normal credit balance which is deducted in another asset account to know the value that it is carrying.

Accumulated depreciation and allowance for uncollectible accounts are notable examples of contra asset accounts. Accumulated depreciation is one that is associated with properties, plants and equipment.  

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