Write-off
Functional Standards Common Glossary, published by the Cabinet Office, defines write-off as: ‘Writing down of a receivable balance in the annual report and accounts below its original value. Only receivables that are considered irrecoverable can be written off, although they could still be legally collectable. Court fines and confiscation orders can be cancelled as a result of a judicial decision, and will be written off. These will all result in a charge to the Income and Expenditure account and a reduction to the receivables balance.’
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