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Four things happen at a returns counter and they look alike on a form: something came back damaged, something did not come back, something is being written off, and somebody got hurt. Only three of those are money, and treating the fourth as money is how a business ends up invoicing an injured customer.
An accident record never carries an automatic charge. The first act is writing down what happened, while people remember it and before anyone decides whose fault it was — an invoice issued at that moment both distresses the customer and concedes a version of events nobody authorised.
An amount left blank means a human has not decided yet; it never quietly means zero. A write-off records a considered zero, with a name against it, so the difference between forgiven and forgotten survives in the record for the next person who opens it.
A thing that never came back is both a charge and one less thing to rent. Recording the money without retiring the asset leaves the counter selling a hire that walks to an empty peg — so the loss updates both, in one action.
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