Options for uncollectible debt mentioned by the attorney general in these opinions are writing off debt for accounting purposes (this is not forgiving debt as the obligation to repay the debt remains), hiring collection agency, and selling uncollectible accounts receivables as surplus through public auction.

Suggested that this topic be discussed with library's legal counsel and/or district attorney to determine that debt is actually uncollectible and which solutions are appropriate for the entity. Entity should be sure to properly document steps taken to collect and support for determination that debt is uncollectible, i.e. amount owed vs cost for collection efforts.