# Offboarding worksheet instructions

Use one closure case per engagement and payer. The checklist is operational guidance, not a universal legal obligation or retention schedule. Add named owners and dates in your controlled copy.

Use one obligation row per distinct item. Blank approved amounts mean undecided, not zero. Example: $900 + $84 = $984 approved, $600 paid, $384 approved unpaid; $150 remains unresolved separately. Do not add the disputed request to approved obligations.

If $100 of the disputed $150 is later approved, preserve the request and decision history. Approved total becomes $1,084 and unpaid approved total becomes $484, assuming no additional payments. Record treatment of the remaining $50 explicitly. The example CSV shows the earlier unresolved stage only, not two stages to sum.

Separate engagement closure, financial resolution, access changes, and continuing tax/records ownership. Do not close a payment as delivered merely because it was scheduled. Keep sensitive documents in restricted storage. CSVs contain safe plain values and no live formulas.