write-down

Found in thesaurus: write, depreciate, depreciation, wear and tear

Babylon English

write down

v. take down on paper, note down, register, list; decrease the value of something that has been calculated approximately

wrote down

recorded, inscribed, put in writing

write-down

n. lowering in the price of something; decrease carried out in the book value of an asset (Accounting)

English Wikipedia - The Free Encyclopedia

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Revaluation of fixed assets

In finance, a revaluation of fixed assets is a technique that may be required to accurately describe the true value of the capital goods a business owns. This should be distinguished from planned depreciation, where the recorded decline in value of an asset is tied to its age.

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Write-off

A write-off is a reduction of the recognized value of something. In accounting, this is a recognition of the reduced or zero value of an asset. In income tax statements, this is a reduction of taxable income, as a recognition of certain expenses required to produce the income.

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WordNet 2.0

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write down

Verb
1. put down in writing; of texts, musical compositions, etc.
(synonym) set down, get down, put down
(hypernym) write
(hyponym) transcribe
2. reduce the estimated value of something; "For tax purposes you can write off the laser printer"
(synonym) write off
(hypernym) depreciate
(derivation) write-off, write-down

write-down

Noun
1. (accounting) reduction in the book value of an asset
(synonym) write-off
(hypernym) depreciation, wear and tear
(hyponym) tax write-off, tax deduction, deduction
(derivation) write off, write down
(classification) accounting

Campbell R. Harvey's Hypertextual Finance Glossary

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Write-down

Decreasing the book value of an asset if its book value is overstated compared to current market values.

European Central Bank Glossary

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write-down

An adjustment to the value of loans recorded in the balance sheets of MFIs. A loan is written down when it is recognised as having become partly unrecoverable, and its value in the balance sheet is reduced accordingly.
See also:
write-off