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ISIS Account Write-Offs

Find information about ISIS account write-offs.

Each month University Billing Services (UBS) produces a series of reports and letters identifying accounts that are reviewed for possible write-off.

Write-off is the process of determining whether the billing department can collect on the debt within the operating cycle (150 days). If not, the item is charged off of the accounting books for the department. A determination is made as to whether the account should be turned over to a collection agency contracted by Student Business Services.

The following is a summary of these reports and department responsibilities and steps required in the processing of delinquent accounts:

Unpaid charges report (Aging Report)

  • USB generates monthly Aging Reports to be reviewed by departments regarding student, employee, government and general public accounts that have un-paid charges in the ISIS AR system.
  • Departments identify items appearing on the 90-day portion of the report as deemed collectable have 15 calendar dats to notify UBS that the accuont can be held from the collections process.

Recommended for write-off report and past due notices (120-day)

UBS runs a monthly report of uncollectible accounts (items unpaid at the 120-day mark that have not been flagged as collectible):

  • The UBS unit will generate a RFWO report to the department indicating accounts for potential write-off.
  • The UBS unit will mail Past-Due and Final Notice letters to the accounts holders on behalf of the university departments. 
  • Receipt of payment(s) and/or response(s) from the debtor will be monitored by UBS.
  • Departments identify items appearing on the 120-day portion of the report as deemed collectable have 15 calendar days to notify UBS that the account be held from the collection process. 

Approval for write-off report

  • Each month and 30 days after dissemination of past due notices (150 days), any account still past due is referred to the Director of Student Business Services, Assistant Controller, and the Controller for approval to write off the accounts.


  • Each month, after write-off approval has been received (180 days), Student Business Services writes off the specified account(s), applies write-off holds to each student account, and codes accounts that have total write-offs greater than $25 into collection agency status.
  • After account is written-off, a report is generated and the account is uploaded to the assigned collection agency. 
  • If payments are received, the account is re-opened to post the payment and then the account is closed or returned to write-off status. 
  • If the account is canceled and returned by the agency, it will be taken out of the collection process and holds will be removed.
  • Student Business Services then reviews the account and determines if it should be assigned to a second collection agency.