Answer:
There is no general rule for when an account becomes uncollectible.
Explanation:
An account becomes uncollectible when an account receivable is written-off due to different situations, which means that there is no general rule for when an account becomes uncollectible.
For example, an account can become uncollectible if the debtor becomes unsolvent. It can also become uncollectible if the firm is victim of fraud, or if the firm itself decides to write-off the account due to company policy.