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. 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. 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. 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.
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. Borrowers shall not permit (x) the aggregate amount of the Net Amount of Dining Credits written off in accordance with GAAP and Borrowers’ historical practice with respect to Dining Credits booked in 2007 to exceed fifteen percent (15%) of the aggregate amount of all Book Value of Dining Credits booked in calendar year 2007 or (y) the aggregate amount of the Net Amount of Dining Credits written off in accordance with GAAP and Borrower’s historical practice with respect to Dining Credits booked on or after January 1, 2008 to exceed twelve and one-half percent (12.5%) of the aggregate amount of all Book Value of Dining Credits booked within the period between January 1, 2008 and the date of calculation.
Write-Offs. Ciena shall not revalue any of Ciena’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. 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.
