C.C.P. section 998 provides that if the statutory offer to compromise is accepted, the offer with proof of acceptance shall be filed and the clerk or the judge shall enter judgment accordingly. However in practice if the offer is accepted, the parties usually execute a settlement agreement and file a dismissal – avoiding the entry of a judgment into the record.

 C.C.P. section 998 provides that an offer is either accepted, or not, by the offeree. The offer is not revoked by a counteroffer and the statute does not provide for the withdrawal of an offer – although in practice it is sometimes done. The offeree will sometimes serve an objection to the offer; although it has no legal effect, the intention is to instruct the offeror about the defects of the offer, thereby providing the offeror with grounds to withdraw and revise the offer or to settle the case - where simply letting the offer lapse would not.