Medicare Secondary Payer Manual (Pub. 100-05), Ch. 7 § 60.4
Write-off/Closed Definition
60.4 – Write-off/Closed Definition
(Rev. 12438; Issued: 01-04-24; Effective: 02-06-24; Implementation: 02-06-24)
The definition of Write-off/Closed refers to an AR on which collection activity and servicing of the debt has
been terminated. The MSP Contractor maintains records of the debts written off as “closed.” However, the
debts are not to be used for future offset or interest accruals.