BALANCING ACT I have been informed that I am unable to write off a client account balance of 2p.

I am told unofficially that to deal with the matter I should: write to the client; send the stamp for the appropriate amount; and if, by chance the letter is returned, keep it in my safe so that it does not have to be re-entered on the client account balance.

I need to write off 22 balances on client accounts totalling 9.

I have tried to calculate the amount that will be expended in doing this.

I am told that I can use stamps or postal orders.

Who benefits from this lunacy?Is it not time to introduce a de minimis rule for such balances so that we have authority to write them off?Diane Benussi, Benussi & Co, Birmingham