Possible Clues:

• They may be written off
• Income statement write-offs
• They're no good by all accounts
• Spooner's old man puts money on write-offs!
• Loans unlikely to be repaid
• Doesn't pay to have them
• Moneys loaned but not recoverable
• Moneys loaned but irrecoverable
• Uncollectible loans or favours
• They're written off as uncollectible