Scottish Borders Council bosses aim to write-off £212,100 in unpaid debts for the six months period between April and September last year, it has emerged.
The corporate debts cover such areas as Council Tax, non-domestic rates, sundry debtors, housing benefit overpayments and aged debt from the council's balance sheet.
Council Tax is the largest single area of debt set to be written off over the period at £137,000.
The decision not to pursue debts is taken after it is concluded that recovery of the money owed is unlikely.
Members of the council's executive committee will be recommended to agree the write-off when they meet via video-link on Tuesday, January 18.