Harvard University Policy:

At the end of each fiscal year, student receivables bad debt is written-off to Tubs.

5.2 Business Process for the Write-offs of Student Receivables Bad Debt to Schools

• SRO notifies Budget Office and schools of accounts to be written-off.

• SRO credits students' accounts in SIS.

• SRO feeds GL to debit schools' reserve account.

 

If student account becomes active after being written-off, this process is reversed.

Communicated to Schools; written-off by Student Receivables Office