Approval Controls For Accrual Write-Off?

R12.1.3 (migrating to 12.2.9 later this year).

Is there any way to provide some sort of approval control on the accrual write-off process?  Our leadership wants a way that users can review the possible accruals, mark them for write-off, and then only process that write-off if it is approved.  It would be possible that small value or specfic reason codes would be exempt from approval requirements.

Either out-of-the-box functionality or if someone has a clever customization?

I've checked implementation guides and online and not found an answer to the above.  I suspect there's no good solution but it doesn't hurt to ask.