noun Accounting.
a reduction of the entered value of an asset account.
the procedure of reducing the recorded value of an asset, either by estimate or as a plan.

1930–35; noun use of verb phrase write down

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Based on the Random House Dictionary, © Random House, Inc. 2014.
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Example sentences
If you file bankruptcy to get a mortgage write-down, you're barred from filing again for years.
The acquirer can deduct from its taxes the full amount of the write-down.
There will be a yearly write-down of the loan after the end of each full year.
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