| Clue | Source | Date |
|---|---|---|
| What's owing after fish has gone up is difficult to recover (3,4) | ||
| Criminal goes to bed unusually on time? It's not worth pursuing (3,4) | ||
| It may be written off | Universal | 14 Dec 2018 |
| Accounting write-off (2 words) | Family Time | 25 Jun 2018 |
| It may be written off | ||
| It may be a write-off | New York Times | 03 Jun 2017 |
| Banker's bane | The Washington Post | 07 May 2017 |
| Banker's bane | LA Times Daily | 07 May 2017 |
| It may be a write-off | ||
| Banker's bane | ||
| Irredeemable liability | The Telegraph Quick | 29 Jan 2015 |
| Banker's bane | ||
| Accounting write-off | ||
| Creditor's loss | ||
| Creditor's loss | ||
| It may be written off | ||
| No one can collect it | ||
| Accounts receivable write-off | ||
| Overdue IOU | ||
| Write-off | ||
| Example of a 47-Across | ||
| Banking write-off |