W Workout Group: Group established within an agency, whose sole purpose is to resolve or attempt to resolve troubled debts, including those debts which demand that extreme measures be taken to protect the government's interests.   Write-Off: (Preferred term to "Charge Off") Occurs when an agency official determines, after all appropriate collection tools have been used, that a debt is uncollectible. Active collection on an account creases and the account is removed from an entity's receivables.