Review write-offs

Keep the write-off request, Controller decision and posted result separate.

4 stages · 1 approval

Roles and responsibilities

Step 2Approve the write-off
Pending Write-OffsPendingApproval

Write Off NumberInvoiceCustomerAmount
Step 4Reconcile or reverse
Latest AR Aging Snapshot

CustomerAs Of DateCurrent AmountBucket1 To30

Red diamonds require approval.Rows show responsibility for each step.Dashed lines are records the system creates.

Prepare the request

AR Manager creates a WriteOffs request for a specific invoice and customer with the amount, reason and current balance evidence. Pending collections and disputed amounts remain attributable.

Responsible: AR Manager
Records: WriteOffs Invoices CollectionsCases
Effect: Request a supported adjustment

Approval required

Approve the write-off

Controller / CFO reviews the current obligation and approves or rejects the request. The requester cannot replace the Controller decision. Recheck the balance after intervening payments and credits.

Responsible: Controller / CFO
Records: WriteOffs Invoices
Effect: Authorize the reviewed write-off amount

Pending Write-OffsWriteOffs

write-off approval waits for the controller / cfo

PendingApproval

WO-12605 INV-19541 in 9 d
WO-31809 INV-94576 in 10 d
WO-26540 INV-31841 6 d
WO-18340 INV-11502 in 10 d
WO-80033 INV-17904 11 d

WO-12605

Invoice: INV-19541
Customer: CUS-176
Amount: 14,192.01
Reason: Bankruptcy
RequestedBy: SD

Write-off approval waits for the controller / cfo.

Credit controls →

Confirm the posting

The ledger connector retains the source-attributed journal result. Approval alone does not produce WriteOffApplied; the reduction follows confirmed Posted status. Partial write-offs leave the remainder collectible.

Responsible: System
Records: WriteOffs Invoices
Effect: Record the confirmed reduction once

Reconcile or reverse

Controller / CFO reconciles the posted register and open AR. A reversal retains its linked external entry and restores only the affected reduction. Do not edit the original posted request to conceal a correction.

Responsible: Controller / CFO
Records: WriteOffs Invoices ARAgingSnapshots
Effect: Preserve the adjustment and correction history

Latest AR Aging SnapshotARAgingSnapshots

AsOfDate = MAX(AsOfDate)

Customer	As Of Date	Current Amount	Bucket1 To30	Bucket31 To60
CUS-193	16 Sep	3,234.85	9,593.38	28,872.62
CUS-207	22 Sep	17,158.90	18,561.96	9,622.13
CUS-230	14 Sep	14,719.66	12,021.88	13,850.40
CUS-040	29 Sep	16,852.12	45,628.87	44,035.93
CUS-037	13 Sep	8,733.94	11,264.12	1,223.42
CUS-114	07 Sep	25,581.55	13,167.53	17,147.56

Receivables reporting →

Approvals and exception handling

1 approval required in this process

Approve the write-off Controller / CFO signs · confirm the posting waitsWriteOffs, Invoices

When the process needs attention

exception Prepare the request
Pending collections and disputed amounts remain attributable.
reject Approve the write-off
Controller / CFO reviews the current obligation and approves or rejects the request.

Records and postings

Stage	Records	Effect
1 Prepare the request	WriteOffs Invoices CollectionsCases	`Request a supported adjustment`
2 Approve the write-off	WriteOffs Invoices	`Authorize the reviewed write-off amount`
3 Confirm the posting	WriteOffs Invoices	`Record the confirmed reduction once`
4 Reconcile or reverse	WriteOffs Invoices ARAgingSnapshots	`Preserve the adjustment and correction history`

Data model →

Process reports

All reports

AR Aging Summary

Open AR by Customer bucketed Current / 1-30 / 31-60 / 61-90 / 90+. Drills from total → AccountOwner → Customer → individual Invoice. Controller's daily landing report and the period-close reconciliation point with fin-accounting's AR subledger.

Latest AR Aging SnapshotARAgingSnapshots

AsOfDate = MAX(AsOfDate)

Customer	As Of Date	Current Amount	Bucket1 To30	Bucket31 To60
CUS-193	16 Sep	3,234.85	9,593.38	28,872.62
CUS-207	22 Sep	17,158.90	18,561.96	9,622.13
CUS-230	14 Sep	14,719.66	12,021.88	13,850.40
CUS-040	29 Sep	16,852.12	45,628.87	44,035.93
CUS-037	13 Sep	8,733.94	11,264.12	1,223.42
CUS-114	07 Sep	25,581.55	13,167.53	17,147.56

DSO Trend

Days Sales Outstanding computed monthly on a trailing-12 basis with month-over-month delta. Splits best-possible DSO vs. actual to size the collections gap.

Latest AR Aging SnapshotARAgingSnapshots

AsOfDate = MAX(AsOfDate)

Customer	As Of Date	Current Amount	Bucket1 To30	Bucket31 To60
CUS-193	16 Sep	3,234.85	9,593.38	28,872.62
CUS-207	22 Sep	17,158.90	18,561.96	9,622.13
CUS-230	14 Sep	14,719.66	12,021.88	13,850.40
CUS-040	29 Sep	16,852.12	45,628.87	44,035.93
CUS-037	13 Sep	8,733.94	11,264.12	1,223.42
CUS-114	07 Sep	25,581.55	13,167.53	17,147.56

Dunning Effectiveness

Per DunningPolicy and per band: number of DunningEvents sent, payments received within N days of send, response and bounce rates. Used to tune policy thresholds and template copy.

Active Dunning QueueInvoices

StatusSentPartiallyPaidOverdueAgingBucket1-3031-6061-9090+

Sent

INV-80977CUS-203290 aging bucket

INV-16766CUS-218230 aging bucket

PartiallyPaid

INV-39902CUS-206280 aging bucket

INV-23294CUS-148340 aging bucket

Overdue

INV-61564CUS-157910 aging bucket

INV-44778CUS-035680 aging bucket

Bad Debt and Write-Off Register

Per period: every WriteOff with Customer, original Invoice, amount, reason, and approver. Reconciles to the Bad Debt Expense GL account.

Collections Case Funnel

Open CollectionsCases by Stage (Internal → ExternalAgency → LegalReview → Litigation → Settlement → Closed) with median time-in-stage and recovery rate. The AR Manager's escalation operating report.

Run by an agent

Agent support

Agents prepare records; approvals require a person.

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# Example after configuration $ curl -fsSL https://www.erp.ai/skill.md | paste into your agent › review write-offs · prepare the request on WriteOffs, Invoices, CollectionsCases ✓ AR Manager creates a WriteOffs request for a specific invoice and customer with the amount, reason and current balance evidence. › review write-offs · approve the write-off on WriteOffs, Invoices ⏸ approval · waiting for the controller / cfo # 2 more stages after approval: confirm the posting, reconcile or reverse

Other processes

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Accounts Receivable System

Modules

Accounts Receivable System

Processes

Accounts Receivable System

Industries

Accounts Receivable System

Reference

Accounts Receivable System

Review write-offs

Roles and responsibilities

Process steps

Prepare the request

Approve the write-off

Confirm the posting

Reconcile or reverse

1 approval required in this process

When the process needs attention

Records and postings

Process reports

AR Aging Summary

DSO Trend

Dunning Effectiveness

Bad Debt and Write-Off Register

Collections Case Funnel

Agent support

Other processes

Prepare and send invoices

Receive and apply cash

Resolve disputes and collect

Start now Accounts Receivable System

Accounts Receivable System

Modules

Accounts Receivable System

Processes

Accounts Receivable System

Industries

Accounts Receivable System

Reference

Review write-offs

Roles and responsibilities

Process steps

Prepare the request

Approve the write-off

Confirm the posting

Reconcile or reverse

1 approval required in this process

When the process needs attention

Records and postings

Process reports

Agent support

Other processes

Start now Accounts Receivable System

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