A bank may have a policy that states that unresolved suspense entries are written off if the amount involved is below a certain threshold. A write-off occurs when the cost of processing is far more than the value of the dispute itself. For example, a bank may set a low dollar write-off amount at $10, because it is either less expensive for them to take the loss than it is to process it through the associations, or it is not worth potentially upsetting a customer over a small amount. Examine, and if necessary, adapt the following write-off rules:

• Setting up the write-off criteria for entry evaluation