Write-off (afskrivning)
Also known as write-off, bad debt write-off, realised loss, afskrivning, tabsafskrivning, konstateret tab
A write-off is the accounting recognition that a claim is lost — but it does not extinguish the legal claim.
In practice
Writing off a claim is an accounting act. It means that you no longer count on the money — not that the debtor is off the hook.
That distinction matters, because many organisations write off and then close the case. If you hold a judgment, the claim lives for ten years, and it costs next to nothing to leave it under monitoring. Write it off in the books, but do not let go of the claim.
Where it commonly goes wrong
- Writing off and abandoning are confused. They are two decisions — one for the auditor, one for you.