Write-Offs. Obtain an understanding of the method used to write off uncollectible accounts (i.e.: write off to an accrued allowance account or write off directly to the bad debt expense). Review the appropriate general ledger account (e.g. bad debt allowance account) for conformity with the write offs reported on the Receivables Rollforward. Provide an explanation for any variances noted. Obtain from management the 5 largest write-offs in the 6-12 months ended Month#2. Obtain an explanation for each write-off and determine which aging bucket these receivable amounts were in at the time they were written-off. Be sure to include the date of the write-off in your analysis. Include this analysis as an exhibit to your report.
Write-Offs. Sprint PCS will determine the amounts written off (the "WRITE-OFFS") in the Sprint PCS billing system during the Billed Month relating to Manager Accounts.
Write-Offs. 13.1 Reasons for writing off debts
Write-Offs. A. Obtain an understanding of the method used to write-off uncollectible accounts (i.e. direct method or allowance method).
Write-Offs. Telescan shall not, and shall not permit any of its Subsidiaries to, and shall not propose to, revalue any of Telescan's assets, including without limitation writing down the value of inventory or writing off notes or accounts receivable other than in the ordinary course of business.
Write-Offs. ZiaSun shall not, and shall not permit any of its Subsidiaries to, and shall not propose to, revalue any of ZiaSun's assets, including without limitation writing down the value of inventory or writing off notes or accounts receivable other than in the ordinary course of business.
Write-Offs. Borrowers shall not permit the aggregate amount of the Net Amount of Dining Credits written off in accordance with GAAP and Borrowers’ historical practice within the most recently ended twelve (12) calendar month period to exceed fifteen percent (15%) of the average Book Value of Dining Credits for such twelve (12) month period.
Write-Offs. 15.1 No debt, asset, or benefit due to ALG, including Liquidated Damages, shall be written off without first obtaining the approval of the Finance Officer. The Chief Executive shall submit a list of such items to be written off, together with details of the reasons. The writing off of any such item valued in excess of £500 must also be subject to the prior approval of ALG or the relevant Sectoral joint or associated committee. Any report seeking such approval must detail the actions taken to recover these debts, assets or benefits.
Write-Offs. Total Write-Offs Write-Offs [*] Total Converted to Notes Converted to Notes [*]
Write-Offs. 10.1 DMBC Director of Finance and Corporate Services (Section 151 officer) delegates to SLHD Director of Corporate Services the authority to write off Former Tenants Arrears up to a value of £2,500 per individual case.
