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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
1930-1935
1930-35; noun use of verb phrase write down
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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Examples from the web for write-down
  • 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.
British Dictionary definitions for write-down

write down

verb (adverb)
1.
(transitive) to set down in writing
2.
(transitive) to harm or belittle by writing about (a person) in derogatory terms
3.
(intransitive; foll by to or for) to write in a simplified way (to a supposedly less cultured readership)
4.
(transitive) (accounting) to decrease the book value of (an asset)
noun
5.
(accounting) a reduction made in the book value of an asset
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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