Write-off

Giving up on an invoice that will not be paid. Removes the receivable and books the loss as bad debt.

In Solo Superstars

Open Close & Tax › Year-end adjustments. The Bad debt section lists invoices that are still sent and unpaid, have a remaining balance, and are more than 90 days past their due date. A partially paid invoice qualifies only for its remaining balance.

An invoice appearing here is a review candidate, not an automatic recommendation to write it off. Confirm that collection attempts are complete, the amount is not disputed, and you no longer expect payment.

  • Review the invoice number, due date and remaining balance. Use AR aging to review collection history and other overdue invoices.
  • Enter a specific write-off reason. It is retained in the journal memo and audit trail.
  • Choose Write off beside the invoice and confirm the remaining amount. The app cancels the invoice, debits Bad Debts and credits Accounts Receivable.

Under cash-basis tax reporting, an unpaid invoice may never have been included in taxable income, so the write-off may not create a tax deduction. Confirm material or uncertain items with your accountant.

Example

A $1,000 invoice is more than 90 days overdue and the customer previously paid $600. The year-end list shows only the $400 remaining balance.

Write off the remaining balance

CoAAccountClassDebitCredit
6700Bad DebtsExpenses$400—
1100Accounts ReceivableAssets—$400

The invoice is cancelled and the reason remains in the audit trail.

Codes shown are the defaults a new workspace starts with. Yours may be renamed or renumbered — check Accounting › Chart of accounts. See the full default chart.

Also called

  • bad debt
  • uncollectible

Related

  • 6700 Bad Debts — Invoices you have given up on collecting, written off as an expense.
  • Accounts receivable — Invoices you have sent that customers have not paid yet. An asset, because the money is coming.
  • AR aging — Unpaid invoices bucketed by how overdue they are: current, 1–30, 31–60, 61–90 and over 90 days.
  • Year-end close — Closing the fiscal year: zeroing revenue and expense accounts into retained earnings, rolling owner draws into equity, and locking the year.

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