As used in this chapter, unless the context requires a different meaning: “Administrative offset” includes, but is not limited to, offsetting any monies, except those specifically exempted by state or federal law, paid by agency or institution for a debt owed to any other state agency or institution. “Accounts receivable” refers to the classification of debts due the Commonwealth, including judgments, fines, costs, and penalties imposed upon conviction for criminal and traffic offenses, and as defined in the guidelines adopted by the State Comptroller. “Discharge” means the compromise and settlement of disputes, claims, and controversies of the Commonwealth by the Office of the Attorney General as authorized by § 2.2-514. “Division” means the Division of Debt Collection of the Office of the Attorney General created pursuant to § 2.2-518. “Past-due” means any account receivable for which payment has not been received by the payment due date. “State agency and institution” means any authority, board, department, instrumentality, agency or other unit in any branch of state government. The term shall not include any county, city or town, or any local or regional governmental authority or any “nonstate agency” as defined in the appropriation act. “Write-off” means a transaction to remove from an agency’s financial accounting records an account receivable that management has determined to be uncollectible.