This decision tree is part of the time write-off review guide. It is written for an accountant or advisor who has spotted a firm with years of documented write-off decisions and needs to know, in one conversation, whom to introduce and which questions to leave for SourceX.
Knowing the records is not the same as owning them
A write-off review is spread across roles. Each person sees one slice, and only a few can commit the firm.
- Practice operations head. Knows the review cadence, reason codes and how pre-bill edits are tracked. The natural first contact and internal sponsor.
- Billing manager or controller. Knows how reversals, adjustments and credit notes post. In Microsoft's project accounting, for instance, an adjustment marks the original Adjusted and posts a reversal plus a new line; the billing manager knows whether the firm's system works that way. Confirms what exists; does not authorize.
- Time tracker or ERP administrator. Knows fields, exports and any cutover plan. Holding the keys to a system is not authority over what it holds.
- Project and engagement managers. Propose write-offs. Some systems let a submitter recall an approved entry with a reason, which Microsoft documents for Project Operations, so their reasons may sit in the record. That makes them part of the record, not a decision about it.
- CFO. Owns realization and the write-off policy. Often prepares the case for the CEO.
- CEO or managing partner. Decides whether licensing fits the firm and signs.
- General counsel or risk partner. Reads engagement letters and confidentiality terms.
The tree, one question at a time
Work down the rows. Each answer either moves you on or adds a sign-off.
| Question | If yes | If no or unsure |
|---|---|---|
| 1. Can the practice operations head describe the review records and years held? | Note them as the records contact; go to 2 | Ask who runs pre-bill review; restart at 1 |
| 2. Can the operations head name the firm's CEO, or the managing partner in a partnership? | That person is the authorized contact; go to 3 | Ask who leads the firm; go to 3 |
| 3. Do engagement letters or client contracts limit reuse of project detail? | Risk partner or counsel reviews before any proposal; go to 4 | Record "unknown"; counsel and SourceX decide; go to 4 |
| 4. Do narratives or review notes name individual staff? | HR or privacy input may apply; go to 5 | Go to 5 |
| 5. Did older records come with a merger or a previous firm? | Counsel confirms what transferred; go to 6 | Go to 6 |
| 6. Is the authorized contact willing to take an introduction? | Introduce them, naming the operations head | Do not submit yet |
Most firms resolve at question 2 or 3. Firms serving regulated clients, such as healthcare or government, usually spend longer at question 3.
Who can authorize what
| Role | Knows | Can authorize a licensing discussion? |
|---|---|---|
| Practice operations head | Review process, reason codes, coverage | Rarely; sponsor and guide |
| Billing manager or controller | Adjustment and credit mechanics | No |
| ERP or time tracker administrator | Fields, exports, cutover dates | No |
| Engagement or project manager | Individual write-off proposals | No |
| CFO | Realization policy, finance records | No; may prepare the case |
| CEO or managing partner | Firm strategy | Yes, and signs, within client terms |
| General counsel or risk partner | Engagement letters, confidentiality | Advises; may set conditions |
Titles vary between firms, so ask who leads the firm: the CEO or, in a partnership, the managing partner. That is the person who can agree to explore this.
Branches that add a sign-off
Client terms. Time entries and narratives describe client projects, and invoices name clients. An engagement letter may restrict how the firm uses information about the work. The partner never interprets those terms; the risk partner or counsel reads them, and SourceX's review checks them again.
Staff in the record. Narratives and reviewer comments carry timekeeper names. That makes privacy review a routine step, not a reason to stop.
Merged practices. Firms that grew by acquisition may hold another firm's time history. Who owns it depends on the deal documents, which counsel confirms. Owners preparing for a sale often meet the same question; see documenting SOPs before selling a business.
Why data rights matter explains in general terms why a clean answer here comes before any commercial discussion.
What stays open until SourceX's rights review
The tree tells you whom to introduce. It does not settle what can be licensed. Until SourceX reviews the opportunity with the firm, these remain unknown:
- whether the firm holds rights to each record class, given client terms
- which client or staff details must be removed or de-identified
- whether buyers are interested in write-off review records, and on what terms
- whether pre-bill edits survived well enough to show the decision, which the system map helps you ask about
The introduced firm needs 50+ full-time employees at peak (contractors excluded), a documented operating history, rights to license and an authorized contact. Companies in the U.S., Canada and the EU qualify, as do companies in the UK, Australia, New Zealand, India, Singapore, South Africa, Latin America, the UAE and Saudi Arabia when at least 90% of the data is in English. Partners sign the Channel Partner Agreement before submitting introductions, and the first valid introduction within the 90-day window is credited when the company submits a verified application. Keep to metadata: never ask for entries, narratives or invoices.
If you advise the firm as its outside accountant, the accountants page and the first-month plan for accountants show how this fits alongside your existing work. The referral brief template has a field for the authorized contact.
Next step
Refer a company. Earn up to $100,000. Default reward: 25% of Actual Supplier Payout, capped at $100,000 cumulatively per referred company. Eligibility and payment conditions apply, and a signed Schedule A or addendum can differ. A lead, meeting or signature alone does not trigger payment.
Once you know which firm leader can say yes to a discussion about its write-off history, register as a partner, check the firm against who qualifies, and read the program terms before making the introduction.