If an ACH transaction comes back as unable to be settled, a task deletes the transaction out of the system. Note that the deletion looks like a refund; the only difference being between a deletion and a refund is that no money changes hands for a deletion. So when an ACH transaction comes back unable to settled that means the transaction was not funded so it is automatically deleted from the system. In ReportWriter reports, the "Refund By" column will show blank for the deletions.