--- id: CAP-ACC-TRX-004 title: Abandon and restore uncollectable debt feature: FEAT-ACC-TRX-02 product_area: accounting module: transactions revision: 1 status: draft product_intent: proposed implementation_evidence: partially-observed supersedes: - CAP-ACC-INV-018 source_sha: services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8 react-console: baf6dae382d6f41dce976c7f848667ccc37e076f intent_sources: - 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#M1-6' - 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#A-2' - 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#D-5' - 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#D-7' - 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D6' purpose: Finance records debt it no longer expects to collect and can restore it if circumstances change. outcomes: - Finance records debt it no longer expects to collect and can restore it if circumstances change. - >- The records retain both the abandonment and its reversal. The product should add the deferred independent approval step. concepts: - CON-ACC-TRX-001 actors: - ACT-ACC-012 surfaces: - console - api permissions: - key: accounting.write-offs.create where_checked: api scope: tenant - key: accounting.write-offs.read where_checked: api scope: tenant - key: accounting.write-offs.update where_checked: api scope: tenant rules: - id: BR-CAP-ACC-TRX-004-01 proved_by: [ATS-ACC-TRX-004-01, ATS-ACC-TRX-004-07, TST-ACC-TRX-131] statement: >- Write-offs apply only to an issued real invoice’s own outstanding lines, and an excessive or ineligible write-off leaves every record unchanged. kind: validation enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/transactions/tests/integration/services/write-offs/write-offs.integration.spec.js#it writes nothing: no write-off, no ledger line, no fact, no event origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#M1-6' - id: BR-CAP-ACC-TRX-004-02 proved_by: [ATS-ACC-TRX-004-02, TST-ACC-TRX-131] statement: >- Partial write-offs leave outstanding lines open, fully abandoned lines become written off, and an unpaid invoice with a write-off and no balance becomes written off. kind: calculation enforced_at: - database must_prove: true provenance: test source: >- services-accounting:modules/transactions/tests/integration/services/write-offs/write-offs.integration.spec.js#it makes the whole line written_off and keeps the partly written-off line and the invoice open origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#M1-6' - id: BR-CAP-ACC-TRX-004-03 proved_by: [ATS-ACC-TRX-004-03, TST-ACC-TRX-131] statement: >- The requested direct or allowance method overrides the unit default; only allowance treatment can name an allowance account belonging to that unit. kind: policy enforced_at: - api - service must_prove: true provenance: test source: >- services-accounting:modules/transactions/tests/integration/services/write-offs/write-offs.integration.spec.js#it takes the unit’s default_write_off_method (direct) when the request names none origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#A-2' - id: BR-CAP-ACC-TRX-004-04 proved_by: [ATS-ACC-TRX-004-03, TST-ACC-TRX-131] statement: >- Write-off creation does not require resolved ledger accounts because posting selects the applicable accounts. kind: policy enforced_at: - service must_prove: true provenance: test source: >- services-accounting:modules/transactions/tests/integration/services/write-offs/write-offs.integration.spec.js#it accepts an allowance write-off naming no account: the unit’s allowance default serves when it posts (gl-at-posting) origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#A-1' - id: BR-CAP-ACC-TRX-004-05 proved_by: [ATS-ACC-TRX-004-04, ATS-ACC-TRX-004-07, TST-ACC-TRX-020, TST-ACC-TRX-131] statement: >- Reversal creates a new numbered write-off dated today with opposite lines, restores the invoice and marks the original reversed; neither document can be reversed again. kind: lifecycle enforced_at: - service - database must_prove: true provenance: test source: >- services-accounting:modules/transactions/tests/integration/services/write-offs/write-offs.integration.spec.js#it answers the reversal: a second write-off, numbered next, its lines negating the first’s origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#M1-6' - id: BR-CAP-ACC-TRX-004-06 proved_by: [] statement: >- Payment arriving for abandoned debt requires reversal of the write-off before application to the restored invoice. kind: policy enforced_at: - service must_prove: false provenance: documented source: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#D-7' origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#D-7' - id: BR-CAP-ACC-TRX-004-07 proved_by: [ATS-ACC-TRX-004-05] statement: >- The product should require another person’s approval above unit thresholds, initially zero; this recorded requirement remains deferred. kind: permission enforced_at: - service must_prove: true provenance: unknown source: FND-ACC-TRX-008 origin: 'services-accounting:docs/architecture/accounting-2.0/02-decisions.md#D-5' - id: BR-CAP-ACC-TRX-004-08 proved_by: [ATS-ACC-TRX-004-06, TST-ACC-TRX-020] statement: >- Creation requires write-off create authority and reversal requires update authority; readers receive no mutation actions. kind: permission enforced_at: - api must_prove: true provenance: test source: >- services-accounting:modules/transactions/tests/e2e/write-offs.e2e.spec.js#it is refused the create and the reverse 403 permission_missing origin: 'services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D12' scenarios: - id: SC-CAP-ACC-TRX-004-01 given: The unit uses allowance treatment and the invoice is uncollectable. when: Write off the outstanding invoice through its record page. then: Written-off standing is retained while the adjustment awaits allowance posting. provenance: test source: 'react-console:acceptance/accounting/playwright/journeys/invoices/ACT-ACC-0195.spec.ts#ACT-ACC-0195' - id: SC-CAP-ACC-TRX-004-02 given: The customer can now pay debt previously written off. when: Reverse the original write-off. then: The new opposite document restores the debt and marks its predecessor reversed. provenance: test source: >- services-accounting:modules/transactions/tests/integration/services/write-offs/write-offs.integration.spec.js#it restores the invoice exactly edge_cases: [] depends_on: - CAP-ACC-TRX-001 related: - CAP-ACC-TRX-008 - CAP-ACC-TRX-015 journeys: [] evidence: - >- services-accounting at f47cb263875bbc0c5640fba7dae6785ec32695f8: modules/transactions/aws/api/write-offs.routes.ts (createWriteOff, getWriteOff, listWriteOffs, reverseWriteOff, listWriteOffActions, performWriteOffAction); services/write-offs/write-off-commands.ts, write-off-reads.ts; services/actions/write-off-actions.ts; db/write-offs.table.ts, write-off-lines.table.ts; docs/accounting/write-offs.md; docs/debt/write-off-second-person-approval-deferred.md; tests e2e/write-offs.e2e.spec.js, integration/services/write-offs/write-offs.integration.spec.js. - >- react-console at baf6dae382d6f41dce976c7f848667ccc37e076f: app/(console)/console/[tenantId]/accounting/writeOffs/**; components/accounting/write-offs/write-off-detail-screen.tsx; journey ACT-ACC-0195; inventory rules RUL-ACC-INV-022, 023, 043. controls: [TC-IAM-001, TC-IAM-002, TC-IAM-004, TC-IAM-005, TC-AZ-001, TC-AZ-002, TC-AZ-003, TC-AZ-004, TC-AZ-006, TC-TEN-001, TC-TEN-002, TC-TEN-003, TC-DAT-001, TC-DAT-002, TC-DAT-003, TC-LOG-004, TC-PI-001, TC-PI-003, TC-PI-005, TC-AI-005, TC-PRV-001, TC-PRV-002] exercised_by: [FAS-ACC-TRX-02-01, FAS-ACC-TRX-02-03, FAS-ACC-TRX-02-04] suites: [TST-ACC-TRX-020, TST-ACC-TRX-131] --- # Abandon and restore uncollectable debt ## Purpose Finance records debt it no longer expects to collect and can restore it if circumstances change. ## How It Works Staff choose the outstanding invoice lines and the amount to abandon. The unit’s policy supplies direct or allowance treatment unless an allowed override is selected. A partial write-off retains the remaining debt. A complete write-off changes the applicable line standing. Later payment requires a reversing document before settlement. The records retain both the abandonment and its reversal. The product should add the deferred independent approval step. ## Relationships - Issue customer bills and numbered quotes supplies or continues the related financial work. - Allocate and relocate received money supplies or continues the related financial work. - Keep transaction batches and details correct supplies or continues the related financial work.