# Write-off

> Write-off — Removing an uncollectible receivable against the allowance for credit losses — under the allowance method it has no P&L effect; the expense was taken in the provision.

Source: https://lopifi.com/glossary/write-off
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is write-off?** In accounting, write-off means removing an uncollectible receivable against the allowance for credit losses — under the allowance method it has no P&L effect; the expense was taken in the provision.

## Words this system refuses for it

- credit note
- bad debt expense

- **Category:** Receivables
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Rendered by:** [credit-note-form](https://lopifi.com/md/components/credit-note-form), [allowance-roll-forward](https://lopifi.com/md/components/allowance-roll-forward), [cash-application](https://lopifi.com/md/components/cash-application)
- **Related:** allowance-for-credit-losses, expense, credit