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Charge-Off

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Eliminate or write off.

The term charge-off is used to describe the process of removing from the records of a company something that was once regarded as an asset but has subsequently become worthless.

A classic case is the bad debt, which is an uncollectible debt. A bad debt is a permissible business tax deduction, and a non-business bad debt may also be claimed as a charge-off in the year the debt becomes entirely worthless. Charge-off is generally used in reference to a charge or debt that is not paid when due.

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? References in periodicals archive
However, as is discussed below, case law suggests that the charge-off requirement of Sec. The bad-debt reserve: opportunity for partial current deduction by Randolph, David W. / The Tax Adviser First things first, It takes at least seven years for a charge-off to be removed from your credit report. Bad debts by Sykes, Tanisha A. / Black Enterprise 5) states where the average proportion of outstanding loans that banks charge-off is higher tend to experience higher bank closing rates. The regional distribution of bank closings in the United States: an ... by Cebula, Richard J. / Southern Economic Journal More results

References in periodicals archive

However, as is discussed below, case law suggests that the charge-off requirement of Sec.

The bad-debt reserve: opportunity for partial current deduction by Randolph, David W. / The Tax Adviser

First things first, It takes at least seven years for a charge-off to be removed from your credit report.

Bad debts by Sykes, Tanisha A. / Black Enterprise

5) states where the average proportion of outstanding loans that banks charge-off is higher tend to experience higher bank closing rates.

The regional distribution of bank closings in the United States: an ... by Cebula, Richard J. / Southern Economic Journal

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Chapman
Chapter
Character
Character Evidence
character witness
Charge
Charge' des affaires or charge' d'affaires

Charge-Off
charged for being drunk, assault
Charged for phone service never received.
Charged with abetting bigamy
Charged with arson
Charged with crime, did not commit
Charged with crime, statement
Charged with loitering, punishment?

charge-coupled device

Charge-Coupled Device (type of image sensor)

Charge-Coupled Device Imaging

Charge-Coupled Device Imaging Spectrometer

Charge-coupled devices

Charge-coupled imaging device

Charge-Coupled Infrared Imaging Device

Charge-Coupled Photodiode Device

Charge-density wave

Charge-depleting

Charge-Energy-Mass (spectrometer)

charge-exchange accelerator

Charge-Exchange Recombination Spectroscopy

Charge-Induced Voltage Alteration

Charge-Injected Device

Charge-Off

Charge-Off Recovery System

Charge-Self-Consistent Band-Structure (Method)

Charge-Sensing Amplifier

Charge-sustaining

Charge-to-mass ratio

Charge-transfer

Charge-transfer complex

Charge-Transfer Infinite Order Sudden Approximation

Charge-Transfer Modulation

Charge-Transfer-Induced Chemiluminescence

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