Sometimes you issue many items and each item on different expense account, in write-off you can’t do that.
The only possible way with writre-off is to make an individual entery for each item, and this is really frustrating specially when you have many stock issue on daily basis.
If write-off is modified to allow selecting an account for each item, then it will make sense.
Then use a Journal Entry, the representation would be exactly the same as using a multiple write-off form, with the exception you can’t nominate inventory location if this is applicable.
Yes, you have to calculate gross values as average cost isn’t available.