Hi Ariell - 

Thank you for your comment.

Here are some details about the transactions in question:

The organization I'm working with makes loans. Each loan is tracked as a receivable, not current asset.

We are in the process of implementing Quickbooks.

During conversion, we had a glitch which required us to reload the invoices (one invoice per loan).

The reload apparently caused the original invoices to be reversed and generate the credit memos, as the amount on each credit memo equals the invoice amount.

Each credit memo is posted as a refund (negative) to the Services revenue account.

I believe these can be safely deleted, but am not positive.

With that context, are you able to advise further?

Thank you,

David