New Mexico Statutes Chapter 3. Municipalities § 3-37-7. Determination of uncollectable account; removal from accounts receivable

A. the manner in which a utility account or any unsecured account has been incurred;

B. the efforts made to collect the utility account or unsecured account and to locate the debtor;

C. that the utility account or unsecured account has been uncollectable for a period of more than four years; and

D. that in his opinion the utility account or unsecured account is uncollectable,