Capability is not a schedule. Being able to walk out of a building says nothing about which day you will do it, and no day is the correct one.
Moving on also gets confused with two things it isn't: forgiving, and deciding it didn't matter. Neither is required here. An accountant writes off a debt that was never repaid and never fair — not because nobody owed it, but because chasing it costs more than it recovers.
The offence stays in the ledger. What stops is the chasing.