Ted Wozniak (asker) Jan 11, 2011:

Both actually The text concerns specific procedures in the company for handling receivables and while the procedures are specific, they really are just commonly used methods and procedures, the only "company specific" stuff is about things like who has to sign off on raising credit limits, which department is responsible for contacting past due accounts, etc. WKZ are advertising subsidies (Werbekostenzuschusse). The company distributes entertainment media. I really thought I could find it with Google by looking for the abbreviation and Lieferung, Waren, or some other likely candidate but no luck.

philgoddard Jan 11, 2011:

It says something about the amount of time I spend on here that I immediately thought Likelihood of Working Again!
I would have thought the most obvious reason for issuing a credit note is that the goods or services are defective or not what the customer wanted, or perhaps were supplied in error.
What do you make of WKZ?
And is this about a specific company, or a general document about collecting debts? If it's the former,what does the company do?