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Glossary of Terms Used for USAID's Automated Directives System (ADS) - Updated 07/15/2011 Partial Revision

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Term Definition
Write-Off

A disallowed cost determined by Agency management to be uncollectible (USAID Automated Directives System - ADS - Chapter 591). An action to remove an amount from USAID's assets. A write-off of a loan occurs when an agency official determines, after all appropriate collection tools have been used, that a debt is uncollectible. Active collection on an account ceases, and the account is removed from USAID's receivables (SFFAS 18) (USAID Automated Directives System - ADS - Chapter 623).

Write-Off Of Administrative Receivables

Removal of the debt from the agency's accounting records based on a determination by the CFO or the Treasury Department that a debt or a portion of a debt is uncollectible. If a debt is compromised, the amount no longer due must be reported as written off. All write-offs must be made through the allowance account. Generally, write-off is mandatory for delinquent debt older than two years unless documented and justified to OMB in consultation with Treasury. Once the debt is written-off, the agency must either classify the debt as currently not collectible (CNC) or close out the debt (USAID Automated Directives System - ADS - Chapter 625).

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A website created and maintained by LPA - PIPOS to assist USAID Web site content providers navigate the technical and content requirements of USAID and the Federal Government (USAID Automated Directives System - ADS - Chapter 557).

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