I see that while your first question has been answered, the 2nd question has not.
"Is there a way to deduct these? "
There's nothing to deduct. Write'offs are income that was billed, was not collected and never will be collected. For example, your bill for services provided to me is $1000. Per my insurance I have a co-pay of $100. I pay you that $100 and you bill my insurance company for the remaining $900. However, the insurance company only pays you $800 leaving you $100 short on the total bill. Per your agreement with the insurance company, you cannot collect that shortage from me. You just have to "write it off".
Basically, what the write off does is reduce the bill from $1000 to $900 so that the bill shows as "paid in full". If you don't do that, then the bill will "never" be paid and you'll just carry that $100 balance due, basically forever. That would means your books would never balance.
Write-offs are not a tax deduction. You can't deduct from your taxable income, that income which you never received and were never taxed on in the first place. The write off just allows you to balance your books so you can "close out" the year.
