Provisions are made against an assignment if there is a doubt as to how recoverable the WIP and debtors might be on an assignment. The Provisions tab is used to create and view write-off provisions against the grand total of WIP. The information you enter is recorded as memo information and cannot be deleted. When you create a new provision you need to select which provision type you are creating by selecting from the two options in the Ledger drop-down list (i.e. WIP or Debtors). You also select the date, enter the expected write–off amount in the Amount field and any comments in the Comments field.