> ## Documentation Index > Fetch the complete documentation index at: https://docs.lerian.studio/llms.txt > Use this file to discover all available pages before exploring further. # Write a contract off as a credit loss > Writes a direct-credit contract off as a credit loss (Res. CMN 4.966 art. 49) in one transaction. The held cash first pays the debt as a receipt; the entry then clears the contract's book as the ledger holds it against rendas a apropriar for the withheld interest and the provision allowance B, booking W - B to provision expense or B - W to provision reversal, and the contract leaves the book as written off. The write-off is irreversible: money recovered later is a recovery, recorded at POST /api/v1/br/loan-accounts/{id}/credit-loss-recoveries. A contract with nothing to write off is refused (LENDER-0969): when the held cash pays all a receipt reaches and some is left, run the full payoff, which discounts it; when the book carries no loss, the detail names the deferred fee or adjustment to wait out when amortizing it would leave a loss. A consignado contract is refused. The write-off is keyed on X-Idempotency alone; redelivering the same key with the same reason replays the write-off and moves nothing; the same key with another reason is refused. ## OpenAPI ````yaml /es/openapi/v3-current/lender.yaml post /api/v1/br/loan-accounts/{id}/write-offs openapi: 3.1.0 info: contact: email: contact@lerian.studio name: Lerian Studio url: https://lerian.studio description: >- Code-first OpenAPI 3.1 surface for the Lender service. Routes that move money are at-most-once per X-Idempotency: when one answers 5xx, the X-Idempotency-Fenced response header says whether that key is now refusing resends (true) or free to retry (false or absent). license: name: Lerian Studio General License title: Lender API version: 1.0.0 servers: - url: https://lender.sandbox.lerian.net security: - BearerAuth: [] tags: - description: >- Caller session projection: validated subject and effective permissions for the presented token. name: Session - description: >- Ledger accounting operations: journal entries and accrual postings for loan accounts. Operations under /api/v1/internal are back-office operations for the client's operators: they require a person's login, and a service credential gets 403. name: Accounting - description: >- Loan application intake and lifecycle: submission, decisioning, and status. name: LoanApplications - description: >- Loan product catalog: definition, versioning, and activation of lending products. name: LoanProducts - description: >- Loan account servicing operations: balances, schedules, and account-level actions. name: Loan Accounts - description: >- Portfolio dashboard read operations: aggregated portfolio and performance views. name: Dashboard - description: >- Jurisdiction registry: supported jurisdiction profiles and their capabilities. name: Jurisdictions - description: >- Jurisdiction-specific loan application operations (Brazil origination surface). name: Loan Applications - description: >- Tax computation operations for jurisdiction-specific lending (e.g. Brazil IOF). name: Tax - description: >- Brazil consignado privado operations: contract lifecycle, exclusion repair, and compensating adjustments. Operations under /api/v1/internal are back-office operations for the client's operators: they require a person's login, and a service credential gets 403. name: Consignado - description: >- Inbound record quarantine. Operations under /api/v1/internal are back-office operations for the client's operators: they require a person's login, and a service credential gets 403. name: Streaming - description: >- Credit-instrument document template registry: versioned drafting and publication of CCB clausulado. name: DocumentTemplates paths: /api/v1/br/loan-accounts/{id}/write-offs: post: tags: - Loan Accounts summary: Write a contract off as a credit loss description: >- Writes a direct-credit contract off as a credit loss (Res. CMN 4.966 art. 49) in one transaction. The held cash first pays the debt as a receipt; the entry then clears the contract's book as the ledger holds it against rendas a apropriar for the withheld interest and the provision allowance B, booking W - B to provision expense or B - W to provision reversal, and the contract leaves the book as written off. The write-off is irreversible: money recovered later is a recovery, recorded at POST /api/v1/br/loan-accounts/{id}/credit-loss-recoveries. A contract with nothing to write off is refused (LENDER-0969): when the held cash pays all a receipt reaches and some is left, run the full payoff, which discounts it; when the book carries no loss, the detail names the deferred fee or adjustment to wait out when amortizing it would leave a loss. A consignado contract is refused. The write-off is keyed on X-Idempotency alone; redelivering the same key with the same reason replays the write-off and moves nothing; the same key with another reason is refused. operationId: recordCreditLossWriteOff parameters: - description: Direct-credit loan account to write off. in: path name: id required: true schema: description: Direct-credit loan account to write off. format: uuid type: string - description: >- Idempotency key of the write-off: 1 to 255 bytes of UTF-8. The route refuses a request without it, or with a blank, longer or non-UTF-8 one (LENDER-0965). X-Request-ID is never read as the key. in: header name: X-Idempotency schema: description: >- Idempotency key of the write-off: 1 to 255 bytes of UTF-8. The route refuses a request without it, or with a blank, longer or non-UTF-8 one (LENDER-0965). X-Request-ID is never read as the key. type: string requestBody: content: application/json: schema: $ref: '#/components/schemas/RecordCreditLossWriteOffRequest' required: true responses: '201': content: application/json: schema: $ref: '#/components/schemas/CreditLossWriteOffResponse' description: Created headers: X-Idempotency-Replayed: schema: description: >- "true" when this response replays an earlier request with the same X-Idempotency key; absent on a first execution. type: string '401': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Unauthorized '403': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Forbidden '404': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Not Found '409': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Conflict '413': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Request Entity Too Large '422': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Unprocessable Entity '500': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Internal Server Error '503': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Service Unavailable '504': content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: Gateway Timeout default: content: application/problem+json: schema: $ref: '#/components/schemas/Detail' description: >- Any other status this operation may carry, rendered as a problem document — including a refusal produced ahead of the service, such as a gateway or ingress answering on its behalf. components: schemas: RecordCreditLossWriteOffRequest: additionalProperties: false properties: reason: description: >- Why the contract is written off: 1 to 500 characters, edge spaces trimmed. A repeat of the same X-Idempotency key must carry the same reason. examples: - Uncollectable after 360 days in arrears type: string required: - reason type: object CreditLossWriteOffResponse: additionalProperties: false properties: additionalLoss: description: >- Loss above the allowance booked to provision expense: W - B when positive (2 d.p. string). examples: - '3850.00' type: string carryingAmount: description: >- Carrying amount written off (W): the book net of the withheld interest, after the held cash paid what it reached (2 d.p. string). examples: - '9850.00' type: string currency: description: ISO 4217 currency of the amounts. examples: - BRL type: string debtAtWriteOff: description: >- Debt D the borrower still owes after the write-off: the contract's full payoff of the write-off day, frozen at the write-off; recoveries pay it down (2 d.p. string). examples: - '11600.00' type: string heldCashApplied: description: >- Held cash the write-off's receipt applied to the debt first (2 d.p. string). examples: - '150.00' type: string id: description: Recorded write-off. format: uuid type: string loanAccountId: description: Written-off loan account. format: uuid type: string provisionConsumed: description: >- Provision the write-off consumed: the lesser of the allowance B and W (2 d.p. string). examples: - '6000.00' type: string provisionReleased: description: >- Allowance beyond the loss booked as a provision reversal: B - W when positive (2 d.p. string). examples: - '0.00' type: string reason: description: Why the contract was written off. type: string recordedBy: description: >- Subject of the validated identity that wrote it off; empty when none reached the route. type: string requestId: description: X-Idempotency key the write-off was recorded under. type: string withheldDerecognized: description: Withheld interest cleared from rendas a apropriar (2 d.p. string). examples: - '1600.00' type: string writtenOffAt: description: >- RFC 3339 instant the write-off was recorded, with fractional seconds; the server clock dates it. format: date-time type: string required: - id - requestId - loanAccountId - writtenOffAt - reason - recordedBy - currency - carryingAmount - heldCashApplied - withheldDerecognized - provisionConsumed - additionalLoss - provisionReleased - debtAtWriteOff type: object Detail: additionalProperties: true properties: code: description: >- Stable, machine-readable domain error code scoped to the emitting service (format: -NNNN). type: string detail: description: >- A human-readable explanation specific to this occurrence of the problem. examples: - Property foo is required but is missing. type: string errors: description: Optional list of individual error details items: $ref: '#/components/schemas/ErrorDetail' type: - array - 'null' instance: description: >- A URI reference that identifies the specific occurrence of the problem. examples: - https://example.com/error-log/abc123 format: uri type: string status: description: HTTP status code examples: - 400 format: int64 type: integer title: description: >- A short, human-readable summary of the problem type. This value should not change between occurrences of the error. examples: - Bad Request type: string type: default: about:blank description: A URI reference to human-readable documentation for the error. examples: - https://example.com/errors/example format: uri type: string upstream: $ref: '#/components/schemas/Upstream' description: >- RFC 9457 extension member: the error a proxied third-party provider reported. Absent unless the emitting service explicitly surfaced one. type: object ErrorDetail: additionalProperties: false properties: location: description: >- Where the error occurred, e.g. 'body.items[3].tags' or 'path.thing-id' type: string message: description: Error message text type: string value: description: The value at the given location type: object Upstream: additionalProperties: false properties: code: description: The upstream provider's own error code, verbatim. examples: - E4001 type: string message: description: >- The upstream provider's own error message, verbatim (bounded, never its raw response body). examples: - account not found at provider type: string type: object securitySchemes: BearerAuth: bearerFormat: JWT description: JWT bearer token issued by the identity provider. scheme: bearer type: http ```` This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.