<prompt> Translate the following text to EnglishKufuta mkopo hutokea wakati afisa wa shirika anaamua, baada ya zana zote zinazofaa za ukusanyaji zimetumiwa, kwamba deni haliwezi kukusanywa.  <response>: A write-off of a loan occurs when an agency official determines, after all appropriate collection tools have been used, that a debt is uncollectible. 