Accounts Receivable Write-Off Records

Records that document debts of Accounts Receivables written off. Records may include accounts receivable invoices, write-off worksheets, Assignment of Uncollectible Debt letters, and other related records.

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for four years after write-off then dispose of.

Citation

O.C.G.A. 9-3-25

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008