Hi Dara,
Yearly, we expire any on-account money $25 or less. We do not notify patrons but they are told when the amount gets to $25 or less that if it's not used by the end of the year it will be written off.
What method do you use to write off the remaining On Account money? Do you send it to contributions or do you move it to some other location?
Our On Account money is typically revenue from subscribers that have exchanged out of a performance for a production and did not pick a new performance due to scheduling or whatever. We generally do call these people before the production is about to end, but after the production closes, we write it off. This is done into a generic subscription performance with an editable price type so that the revenue stays in the subscription revenue.
Amy Wilson
People's Light and Theatre
We write it off to a miscellaneous revenue account we've set up. One of our programmers created some sql code a number of years ago to write off the amounts based on list manager lists.