The department of Natural Resources at Michigan State University offers surplus plants to the general public following research activities. Customers include local nurseries, individuals, and municipalities.
After making their partial payment towards the eleven remaining arborvitae and two dogwood trees, customer 1855 fell victim to a local economic downturn and went bankrupt. Given the small amount due and the large number of unsecured creditors, the Landscape Office decided to write off the debt. If the Landscape Office recalls the invoice number from the Customer Invoice document, a staff member may enter it directly on the Customer Invoice Writeoff document in a manner similar to the Customer Credit Memo document.