Ok, after having looked at this in the light of day, my initial assessment was 
incorrect.

The is_zero function is correct, however the the debit calculation in the 
account_move_line.py function is wrong, leading to the "writeoff" amount being 
the full amount, rather than the difference between debit and credit.

There is a fix here:

http://tinyerp.org/forum/post8927.html#8927

This states that if the currency that you are using has a rate, then the debit 
amount will be stored in "amount_currency" rather than debit.  It also shows 
that debit will be > 0, which isn't the case from what I have seen, so I don't 
think this fix is valid for 4.2.0.

Note that all currencies must have a rate now in 4.2.

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