---
title: "What Is Write-off? Dental Practice Glossary | Copeland Consulting Services"
description: "A write-off is the part of a fee that a practice does not collect, usually because of a network contract, a discount or an uncollectible balance."
url: https://joncopeland.multisites.ai/glossary/write-off
publisher: Copeland Consulting Services
email: drcopeland@joncopelanddds.com
contact: https://joncopeland.multisites.ai/contact
---

Insurance and network

# Write-off

A write-off is the part of a fee that a practice does not collect, usually because of a network contract, a discount or an uncollectible balance.

A write-off is an accounting entry that removes a balance the practice will not collect. The American Dental Association explains that, for a network plan, the difference between the dentist's full fee and the sum of all dental benefit plan payments and patient payments is the amount of the write-off.

The ADA also says write-offs should not be posted until all plans have paid. Posting too soon can lead to a wrong credit on a patient's balance.

Write-offs are one reason that [net production](https://joncopeland.multisites.ai/glossary/net-production) is lower than gross production. See [reimbursement rate](https://joncopeland.multisites.ai/glossary/reimbursement-rate) and [in-network](https://joncopeland.multisites.ai/glossary/in-network). An accountant can advise on how to record them.

[Next stepPractice consulting with Dr. Copeland](https://joncopeland.multisites.ai/contact?topic=consulting)

## Related terms

-   [Reimbursement rate](https://joncopeland.multisites.ai/glossary/reimbursement-rate)
-   [In-network](https://joncopeland.multisites.ai/glossary/in-network)
-   [Net production](https://joncopeland.multisites.ai/glossary/net-production)
-   [Collections](https://joncopeland.multisites.ai/glossary/collections)

## Sources

1.  [American Dental Association: Guidance on Coordination of Benefits](https://www.ada.org/resources/practice/dental-insurance/ada-guidance-on-coordination-of-benefits)

## Talk with Dr. Copeland

[Contact Dr. Copeland](https://joncopeland.multisites.ai/contact)[Email](mailto:drcopeland@joncopelanddds.com)