Purpose. To document the process for the collection process for Sponsored Projects Accounting and Compliance (SPAC). Applicability. Employees are required to adopt the uniform expense account form (GAD X5). The.Use the Accounts Receivable Configuration form to specify ledger headings, invoice mapping accounts, and AR mapping accounts. Learn how to record retention receivable and payable, and why it can be essential for your construction business. Complete this section if you or your spouse are wage earners and receive a Form W-2. If you or your spouse have self-employment income (that is. "Charge-off" means the act of a creditor that treats an account receivable or other debt as a loss or expense because payment is unlikely.