Best way to handle checks issued but never cashed?

[Jannick Asmus]

"Marc Evans" <marc at osmium.mv.net> schrieb im Newsbeitrag 
news:4A08097D.3060608 at shell.mv.net...
> Hello,
>
> I have been using gnucash for several years. During that time I have
> issued several (about 8) checks that the people to which they were
> issued have never cashed them. These are usually more than 2 years old,
> and hence I do not expect that they ever will be cashed. They are small,
> adding up to maybe $200 in total. The question therefore is, what is the
> best way to handle these in gnucash? For example, should I create a
> special account and transfer them to this special account?
>
> Thanks in advance for any advice.
>
> - Marc

You could depreciate the irrecoverable receivables against an expense 
account (say, losses due to extraordinary depreciation of irrecoverable 
receivables) to reflect your loss in the P&L of the current period.

Best wishes,
J.