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write-down

[rahyt-doun] /ˈraɪtˌdaʊn/
noun, Accounting.
1.
a reduction of the entered value of an asset account.
2.
the procedure of reducing the recorded value of an asset, either by estimate or as a plan.
Origin of write-down
1930-1935
1930-35; noun use of verb phrase write down
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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