How do I write off an accounts payable?

I have $10000 in A/P checks sitting on my desk that I need to write off. The checks were for inventory purchased that has long since been sold. I don't know all the details, but my company settled on 2500.00 and the balance is getting written off. 1st question, how do I write it off? 2nd question, does this create income that I will need to report on my income tax return?