diff --git a/packages/server-nest/src/modules/SaleInvoices/SaleInvoices.module.ts b/packages/server-nest/src/modules/SaleInvoices/SaleInvoices.module.ts
index b5019ad40..a821f3708 100644
--- a/packages/server-nest/src/modules/SaleInvoices/SaleInvoices.module.ts
+++ b/packages/server-nest/src/modules/SaleInvoices/SaleInvoices.module.ts
@@ -35,6 +35,8 @@ import { InvoiceGLEntriesSubscriber } from './subscribers/InvoiceGLEntriesSubscr
 import { SaleInvoiceGLEntries } from './ledger/InvoiceGLEntries';
 import { LedgerModule } from '../Ledger/Ledger.module';
 import { AccountsModule } from '../Accounts/Accounts.module';
+import SaleInvoiceWriteoffSubscriber from './subscribers/SaleInvoiceWriteoffSubscriber';
+import { SaleInvoiceWriteoffGLStorage } from './commands/writeoff/SaleInvoiceWriteoffGLStorage';
 
 @Module({
   imports: [
@@ -76,6 +78,8 @@ import { AccountsModule } from '../Accounts/Accounts.module';
     GetInvoicePaymentsService,
     SaleInvoiceGLEntries,
     InvoiceGLEntriesSubscriber,
+    SaleInvoiceWriteoffGLStorage,
+    SaleInvoiceWriteoffSubscriber
   ],
 })
 export class SaleInvoicesModule {}
diff --git a/packages/server-nest/src/modules/SaleInvoices/commands/SaleInvoiceWriteoffGLEntries.ts b/packages/server-nest/src/modules/SaleInvoices/commands/SaleInvoiceWriteoffGLEntries.ts
deleted file mode 100644
index ee4ad9782..000000000
--- a/packages/server-nest/src/modules/SaleInvoices/commands/SaleInvoiceWriteoffGLEntries.ts
+++ /dev/null
@@ -1,104 +0,0 @@
-// import { Service } from 'typedi';
-// import { ISaleInvoice, AccountNormal, ILedgerEntry, ILedger } from '@/interfaces';
-// import Ledger from '@/services/Accounting/Ledger';
-
-// @Service()
-// export class SaleInvoiceWriteoffGLEntries {
-//   /**
-//    * Retrieves the invoice write-off common GL entry.
-//    * @param {ISaleInvoice} saleInvoice
-//    */
-//   private getInvoiceWriteoffGLCommonEntry = (saleInvoice: ISaleInvoice) => {
-//     return {
-//       date: saleInvoice.invoiceDate,
-
-//       currencyCode: saleInvoice.currencyCode,
-//       exchangeRate: saleInvoice.exchangeRate,
-
-//       transactionId: saleInvoice.id,
-//       transactionType: 'InvoiceWriteOff',
-//       transactionNumber: saleInvoice.invoiceNo,
-
-//       referenceNo: saleInvoice.referenceNo,
-//       branchId: saleInvoice.branchId,
-//     };
-//   };
-
-//   /**
-//    * Retrieves the invoice write-off receiveable GL entry.
-//    * @param {number} ARAccountId
-//    * @param {ISaleInvoice} saleInvoice
-//    * @returns {ILedgerEntry}
-//    */
-//   private getInvoiceWriteoffGLReceivableEntry = (
-//     ARAccountId: number,
-//     saleInvoice: ISaleInvoice
-//   ): ILedgerEntry => {
-//     const commontEntry = this.getInvoiceWriteoffGLCommonEntry(saleInvoice);
-
-//     return {
-//       ...commontEntry,
-//       credit: saleInvoice.localWrittenoffAmount,
-//       accountId: ARAccountId,
-//       contactId: saleInvoice.customerId,
-//       debit: 0,
-//       index: 1,
-//       indexGroup: 300,
-//       accountNormal: saleInvoice.writtenoffExpenseAccount.accountNormal,
-//     };
-//   };
-
-//   /**
-//    * Retrieves the invoice write-off expense GL entry.
-//    * @param {ISaleInvoice} saleInvoice
-//    * @returns {ILedgerEntry}
-//    */
-//   private getInvoiceWriteoffGLExpenseEntry = (
-//     saleInvoice: ISaleInvoice
-//   ): ILedgerEntry => {
-//     const commontEntry = this.getInvoiceWriteoffGLCommonEntry(saleInvoice);
-
-//     return {
-//       ...commontEntry,
-//       debit: saleInvoice.localWrittenoffAmount,
-//       accountId: saleInvoice.writtenoffExpenseAccountId,
-//       credit: 0,
-//       index: 2,
-//       indexGroup: 300,
-//       accountNormal: AccountNormal.DEBIT,
-//     };
-//   };
-
-//   /**
-//    * Retrieves the invoice write-off GL entries.
-//    * @param {number} ARAccountId
-//    * @param {ISaleInvoice} saleInvoice
-//    * @returns {ILedgerEntry[]}
-//    */
-//   public getInvoiceWriteoffGLEntries = (
-//     ARAccountId: number,
-//     saleInvoice: ISaleInvoice
-//   ): ILedgerEntry[] => {
-//     const creditEntry = this.getInvoiceWriteoffGLExpenseEntry(saleInvoice);
-//     const debitEntry = this.getInvoiceWriteoffGLReceivableEntry(
-//       ARAccountId,
-//       saleInvoice
-//     );
-//     return [debitEntry, creditEntry];
-//   };
-
-//   /**
-//    * Retrieves the invoice write-off ledger.
-//    * @param {number} ARAccountId
-//    * @param {ISaleInvoice} saleInvoice
-//    * @returns {Ledger}
-//    */
-//   public getInvoiceWriteoffLedger = (
-//     ARAccountId: number,
-//     saleInvoice: ISaleInvoice
-//   ): ILedger => {
-//     const entries = this.getInvoiceWriteoffGLEntries(ARAccountId, saleInvoice);
-
-//     return new Ledger(entries);
-//   };
-// }
diff --git a/packages/server-nest/src/modules/SaleInvoices/commands/SaleInvoiceWriteoffGLStorage.ts b/packages/server-nest/src/modules/SaleInvoices/commands/SaleInvoiceWriteoffGLStorage.ts
deleted file mode 100644
index 581cc8e26..000000000
--- a/packages/server-nest/src/modules/SaleInvoices/commands/SaleInvoiceWriteoffGLStorage.ts
+++ /dev/null
@@ -1,88 +0,0 @@
-// import { Knex } from 'knex';
-// import LedgerStorageService from '@/services/Accounting/LedgerStorageService';
-// import HasTenancyService from '@/services/Tenancy/TenancyService';
-// import { Service, Inject } from 'typedi';
-// import { SaleInvoiceWriteoffGLEntries } from './SaleInvoiceWriteoffGLEntries';
-
-// @Service()
-// export class SaleInvoiceWriteoffGLStorage {
-//   @Inject()
-//   private invoiceWriteoffLedger: SaleInvoiceWriteoffGLEntries;
-
-//   @Inject()
-//   private ledgerStorage: LedgerStorageService;
-
-//   @Inject()
-//   private tenancy: HasTenancyService;
-
-//   /**
-//    * Writes the invoice write-off GL entries.
-//    * @param   {number} tenantId
-//    * @param   {number} saleInvoiceId
-//    * @param   {Knex.Transaction} trx
-//    * @returns {Promise<void>}
-//    */
-//   public writeInvoiceWriteoffEntries = async (
-//     tenantId: number,
-//     saleInvoiceId: number,
-//     trx?: Knex.Transaction
-//   ) => {
-//     const { SaleInvoice } = this.tenancy.models(tenantId);
-//     const { accountRepository } = this.tenancy.repositories(tenantId);
-
-//     // Retrieves the sale invoice.
-//     const saleInvoice = await SaleInvoice.query(trx)
-//       .findById(saleInvoiceId)
-//       .withGraphFetched('writtenoffExpenseAccount');
-
-//     // Find or create the A/R account.
-//     const ARAccount = await accountRepository.findOrCreateAccountReceivable(
-//       saleInvoice.currencyCode,
-//       {},
-//       trx
-//     );
-//     // Retrieves the invoice write-off ledger.
-//     const ledger = this.invoiceWriteoffLedger.getInvoiceWriteoffLedger(
-//       ARAccount.id,
-//       saleInvoice
-//     );
-//     return this.ledgerStorage.commit(tenantId, ledger, trx);
-//   };
-
-//   /**
-//    * Rewrites the invoice write-off GL entries.
-//    * @param   {number} tenantId
-//    * @param   {number} saleInvoiceId
-//    * @param   {Knex.Transactio} actiontrx
-//    * @returns {Promise<void>}
-//    */
-//   public rewriteInvoiceWriteoffEntries = async (
-//     tenantId: number,
-//     saleInvoiceId: number,
-//     trx?: Knex.Transaction
-//   ) => {
-//     await this.revertInvoiceWriteoffEntries(tenantId, saleInvoiceId, trx);
-
-//     await this.writeInvoiceWriteoffEntries(tenantId, saleInvoiceId, trx);
-//   };
-
-//   /**
-//    * Reverts the invoice write-off GL entries.
-//    * @param   {number} tenantId
-//    * @param   {number} saleInvoiceId
-//    * @param   {Knex.Transaction} trx
-//    * @returns {Promise<void>}
-//    */
-//   public revertInvoiceWriteoffEntries = async (
-//     tenantId: number,
-//     saleInvoiceId: number,
-//     trx?: Knex.Transaction
-//   ) => {
-//     await this.ledgerStorage.deleteByReference(
-//       tenantId,
-//       saleInvoiceId,
-//       'InvoiceWriteOff',
-//       trx
-//     );
-//   };
-// }
diff --git a/packages/server-nest/src/modules/SaleInvoices/commands/writeoff/SaleInvoiceWriteoffGL.ts b/packages/server-nest/src/modules/SaleInvoices/commands/writeoff/SaleInvoiceWriteoffGL.ts
new file mode 100644
index 000000000..1cba043d2
--- /dev/null
+++ b/packages/server-nest/src/modules/SaleInvoices/commands/writeoff/SaleInvoiceWriteoffGL.ts
@@ -0,0 +1,111 @@
+import { SaleInvoice } from '../../models/SaleInvoice';
+import { ILedger } from '@/modules/Ledger/types/Ledger.types';
+import { ILedgerEntry } from '@/modules/Ledger/types/Ledger.types';
+import { AccountNormal } from '@/interfaces/Account';
+import { Ledger } from '@/modules/Ledger/Ledger';
+
+export class SaleInvoiceWriteoffGL {
+  private saleInvoiceModel: SaleInvoice;
+  private ARAccountId: number;
+
+  /**
+   * Sets the sale invoice model.
+   * @param {SaleInvoice} saleInvoiceModel -
+   */
+  constructor(saleInvoiceModel: SaleInvoice) {
+    this.saleInvoiceModel = saleInvoiceModel;
+  }
+
+  /**
+   * Sets the A/R account ID.
+   * @param {number} ARAccountId -
+   */
+  setARAccountId(ARAccountId: number) {
+    this.ARAccountId = ARAccountId;
+    return this;
+  }
+
+  /**
+   * Retrieves the invoice write-off common GL entry.
+   * @param {ISaleInvoice} saleInvoice
+   */
+  private get invoiceWriteoffGLCommonEntry() {
+    return {
+      date: this.saleInvoiceModel.invoiceDate,
+
+      currencyCode: this.saleInvoiceModel.currencyCode,
+      exchangeRate: this.saleInvoiceModel.exchangeRate,
+
+      transactionId: this.saleInvoiceModel.id,
+      transactionType: 'InvoiceWriteOff',
+      transactionNumber: this.saleInvoiceModel.invoiceNo,
+
+      referenceNo: this.saleInvoiceModel.referenceNo,
+      branchId: this.saleInvoiceModel.branchId,
+    };
+  }
+
+  /**
+   * Retrieves the invoice write-off receiveable GL entry.
+   * @param {number} ARAccountId
+   * @param {ISaleInvoice} saleInvoice
+   * @returns {ILedgerEntry}
+   */
+  private get invoiceWriteoffGLReceivableEntry(): ILedgerEntry {
+    const commontEntry = this.invoiceWriteoffGLCommonEntry;
+
+    return {
+      ...commontEntry,
+      credit: this.saleInvoiceModel.localWrittenoffAmount,
+      accountId: this.ARAccountId,
+      contactId: this.saleInvoiceModel.customerId,
+      debit: 0,
+      index: 1,
+      indexGroup: 300,
+      accountNormal:
+        this.saleInvoiceModel.writtenoffExpenseAccount.accountNormal,
+    };
+  }
+
+  /**
+   * Retrieves the invoice write-off expense GL entry.
+   * @param {ISaleInvoice} saleInvoice
+   * @returns {ILedgerEntry}
+   */
+  private get invoiceWriteoffGLExpenseEntry(): ILedgerEntry {
+    const commontEntry = this.invoiceWriteoffGLCommonEntry;
+
+    return {
+      ...commontEntry,
+      debit: this.saleInvoiceModel.writtenoffAmount,
+      accountId: this.saleInvoiceModel.writtenoffExpenseAccountId,
+      credit: 0,
+      index: 2,
+      indexGroup: 300,
+      accountNormal: AccountNormal.DEBIT,
+    };
+  }
+
+  /**
+   * Retrieves the invoice write-off GL entries.
+   * @returns {ILedgerEntry[]}
+   */
+  public getInvoiceWriteoffGLEntries(): ILedgerEntry[] {
+    const creditEntry = this.invoiceWriteoffGLExpenseEntry;
+    const debitEntry = this.invoiceWriteoffGLReceivableEntry;
+
+    return [debitEntry, creditEntry];
+  }
+
+  /**
+   * Retrieves the invoice write-off ledger.
+   * @param {number} ARAccountId
+   * @param {ISaleInvoice} saleInvoice
+   * @returns {Ledger}
+   */
+  public getInvoiceWriteoffLedger(): ILedger {
+    const entries = this.getInvoiceWriteoffGLEntries();
+
+    return new Ledger(entries);
+  }
+}
diff --git a/packages/server-nest/src/modules/SaleInvoices/commands/writeoff/SaleInvoiceWriteoffGLStorage.ts b/packages/server-nest/src/modules/SaleInvoices/commands/writeoff/SaleInvoiceWriteoffGLStorage.ts
new file mode 100644
index 000000000..31eb964da
--- /dev/null
+++ b/packages/server-nest/src/modules/SaleInvoices/commands/writeoff/SaleInvoiceWriteoffGLStorage.ts
@@ -0,0 +1,87 @@
+import { Inject, Injectable } from '@nestjs/common';
+import { Knex } from 'knex';
+import { Account } from '@/modules/Accounts/models/Account.model';
+import { AccountRepository } from '@/modules/Accounts/repositories/Account.repository';
+import { LedgerStorageService } from '@/modules/Ledger/LedgerStorage.service';
+import { SaleInvoice } from '../../models/SaleInvoice';
+import { SaleInvoiceWriteoffGL } from './SaleInvoiceWriteoffGL';
+
+@Injectable()
+export class SaleInvoiceWriteoffGLStorage {
+  /**
+   * @param {LedgerStorageService} ledgerStorage - Ledger storage service.
+   * @param {AccountRepository} accountRepository - Account repository.
+   * @param {Account} accountModel - Account model.
+   * @param {SaleInvoice} saleInvoiceModel - Sale invoice model.
+   */
+  constructor(
+    private readonly ledgerStorage: LedgerStorageService,
+    private readonly accountRepository: AccountRepository,
+
+    @Inject(Account.name) private readonly accountModel: typeof Account,
+    @Inject(SaleInvoice.name)
+    private readonly saleInvoiceModel: typeof SaleInvoice,
+  ) {}
+
+  /**
+   * Writes the invoice write-off GL entries.
+   * @param {number} saleInvoiceId - Sale invoice id.
+   * @param {Knex.Transaction} trx - Knex transaction.
+   * @returns {Promise<void>}
+   */
+  public async writeInvoiceWriteoffEntries(
+    saleInvoiceId: number,
+    trx?: Knex.Transaction,
+  ) {
+    // Retrieves the sale invoice.
+    const saleInvoice = await this.saleInvoiceModel
+      .query(trx)
+      .findById(saleInvoiceId)
+      .withGraphFetched('writtenoffExpenseAccount');
+
+    // Find or create the A/R account.
+    const ARAccount =
+      await this.accountRepository.findOrCreateAccountReceivable(
+        saleInvoice.currencyCode,
+        {},
+        trx,
+      );
+    const ledger = new SaleInvoiceWriteoffGL(saleInvoice)
+      .setARAccountId(ARAccount.id)
+      .getInvoiceWriteoffLedger();
+
+    return this.ledgerStorage.commit(ledger, trx);
+  }
+
+  /**
+   * Rewrites the invoice write-off GL entries.
+   * @param {number} saleInvoiceId - Sale invoice id.
+   * @param {Knex.Transaction} trx - Knex transaction.
+   * @returns {Promise<void>}
+   */
+  public async rewriteInvoiceWriteoffEntries(
+    saleInvoiceId: number,
+    trx?: Knex.Transaction,
+  ) {
+    await this.revertInvoiceWriteoffEntries(saleInvoiceId, trx);
+
+    await this.writeInvoiceWriteoffEntries(saleInvoiceId, trx);
+  }
+
+  /**
+   * Reverts the invoice write-off GL entries.
+   * @param {number} saleInvoiceId - Sale invoice id.
+   * @param {Knex.Transaction} trx - Knex transaction.
+   * @returns {Promise<void>}
+   */
+  public revertInvoiceWriteoffEntries = async (
+    saleInvoiceId: number,
+    trx?: Knex.Transaction,
+  ) => {
+    await this.ledgerStorage.deleteByReference(
+      saleInvoiceId,
+      'InvoiceWriteOff',
+      trx,
+    );
+  };
+}
diff --git a/packages/server-nest/src/modules/SaleInvoices/models/SaleInvoice.ts b/packages/server-nest/src/modules/SaleInvoices/models/SaleInvoice.ts
index 8fa493c54..78fbce8f1 100644
--- a/packages/server-nest/src/modules/SaleInvoices/models/SaleInvoice.ts
+++ b/packages/server-nest/src/modules/SaleInvoices/models/SaleInvoice.ts
@@ -15,6 +15,7 @@ import { TaxRateTransaction } from '@/modules/TaxRates/models/TaxRateTransaction
 import { ItemEntry } from '@/modules/TransactionItemEntry/models/ItemEntry';
 import { Document } from '@/modules/ChromiumlyTenancy/models/Document';
 import { DiscountType } from '@/common/types/Discount';
+import { Account } from '@/modules/Accounts/models/Account.model';
 
 export class SaleInvoice extends BaseModel {
   public taxAmountWithheld: number;
@@ -51,9 +52,10 @@ export class SaleInvoice extends BaseModel {
   public branchId: number;
   public warehouseId: number;
 
-  public taxes: TaxRateTransaction[];
-  public entries: ItemEntry[];
-  public attachments: Document[];
+  public taxes!: TaxRateTransaction[];
+  public entries!: ItemEntry[];
+  public attachments!: Document[];
+  public writtenoffExpenseAccount!: Account;
 
   /**
    * Table name
diff --git a/packages/server-nest/src/modules/SaleInvoices/subscribers/SaleInvoiceWriteoffSubscriber.ts b/packages/server-nest/src/modules/SaleInvoices/subscribers/SaleInvoiceWriteoffSubscriber.ts
index d42855c1b..ee48546f6 100644
--- a/packages/server-nest/src/modules/SaleInvoices/subscribers/SaleInvoiceWriteoffSubscriber.ts
+++ b/packages/server-nest/src/modules/SaleInvoices/subscribers/SaleInvoiceWriteoffSubscriber.ts
@@ -1,58 +1,37 @@
-// import { Inject, Service } from 'typedi';
-// import events from '@/subscribers/events';
-// import {
-//   ISaleInvoiceWriteoffCreatePayload,
-//   ISaleInvoiceWrittenOffCanceledPayload,
-// } from '@/interfaces';
-// import { SaleInvoiceWriteoffGLStorage } from './SaleInvoiceWriteoffGLStorage';
+import { Injectable } from '@nestjs/common';
+import { OnEvent } from '@nestjs/event-emitter';
+import {
+  ISaleInvoiceWriteoffCreatePayload,
+  ISaleInvoiceWrittenOffCanceledPayload,
+} from '../SaleInvoice.types';
+import { SaleInvoiceWriteoffGLStorage } from '../commands/writeoff/SaleInvoiceWriteoffGLStorage';
+import { events } from '@/common/events/events';
 
-// @Service()
-// export default class SaleInvoiceWriteoffSubscriber {
-//   @Inject()
-//   writeGLStorage: SaleInvoiceWriteoffGLStorage;
+@Injectable()
+export default class SaleInvoiceWriteoffSubscriber {
+  constructor(private readonly writeGLStorage: SaleInvoiceWriteoffGLStorage) {}
 
-//   /**
-//    * Attaches events.
-//    */
-//   public attach(bus) {
-//     bus.subscribe(
-//       events.saleInvoice.onWrittenoff,
-//       this.writeJournalEntriesOnceWriteoffCreate
-//     );
-//     bus.subscribe(
-//       events.saleInvoice.onWrittenoffCanceled,
-//       this.revertJournalEntriesOnce
-//     );
-//   }
-//   /**
-//    * Write the written-off sale invoice journal entries.
-//    * @param {ISaleInvoiceWriteoffCreatePayload}
-//    */
-//   private writeJournalEntriesOnceWriteoffCreate = async ({
-//     tenantId,
-//     saleInvoice,
-//     trx,
-//   }: ISaleInvoiceWriteoffCreatePayload) => {
-//     await this.writeGLStorage.writeInvoiceWriteoffEntries(
-//       tenantId,
-//       saleInvoice.id,
-//       trx
-//     );
-//   };
+  /**
+   * Write the written-off sale invoice journal entries.
+   * @param {ISaleInvoiceWriteoffCreatePayload}
+   */
+  @OnEvent(events.saleInvoice.onWrittenoff)
+  public async writeJournalEntriesOnceWriteoffCreate({
+    saleInvoice,
+    trx,
+  }: ISaleInvoiceWriteoffCreatePayload) {
+    await this.writeGLStorage.writeInvoiceWriteoffEntries(saleInvoice.id, trx);
+  }
 
-//   /**
-//    * Reverts the written-of sale invoice jounral entries.
-//    * @param {ISaleInvoiceWrittenOffCanceledPayload}
-//    */
-//   private revertJournalEntriesOnce = async ({
-//     tenantId,
-//     saleInvoice,
-//     trx,
-//   }: ISaleInvoiceWrittenOffCanceledPayload) => {
-//     await this.writeGLStorage.revertInvoiceWriteoffEntries(
-//       tenantId,
-//       saleInvoice.id,
-//       trx
-//     );
-//   };
-// }
+  /**
+   * Reverts the written-of sale invoice jounral entries.
+   * @param {ISaleInvoiceWrittenOffCanceledPayload}
+   */
+  @OnEvent(events.saleInvoice.onWrittenoffCanceled)
+  public async revertJournalEntriesOnce({
+    saleInvoice,
+    trx,
+  }: ISaleInvoiceWrittenOffCanceledPayload) {
+    await this.writeGLStorage.revertInvoiceWriteoffEntries(saleInvoice.id, trx);
+  }
+}