Resetting Statistical Open Items 
Use
You can reset statistical open items during the clearing process. These items are then cleared without creating a subsequent posting. You reset an item if you want to waive the corresponding receivable (such as statistical dunning charges).
Prerequisites
The reset of statistical items is protected by the authorization object F_KK_SOND
.Procedure
Activate Item.
.
appears in the Status column. It shows that the item can be reset. 
If you have mistakenly selected the item for reset, you can reestablish the original status via Do Not Write-Off Statistical Item
(that is, the item is not reset).