write-down

[ rahyt-doun ]
/ ˈraɪtˌdaʊn /

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.

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Origin of write-down

First recorded in 1930–35; noun use of verb phrase write down
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2021

British Dictionary definitions for write-down

write down

verb (adverb)

(tr) to set down in writing
(tr) to harm or belittle by writing about (a person) in derogatory terms
(intr; foll by to or for) to write in a simplified way (to a supposedly less cultured readership)
(tr) accounting to decrease the book value of (an asset)

noun write-down

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

Idioms and Phrases with write-down

write down

1

Set down in writing, record, as in Please write down your new address and phone number. [Late 1500s]

2

Reduce in rank, value, or price, as in They've written down their assets. [Late 1800s]

3

Write in a simple or condescending style, as in These science texts are written down for high-school students. [Second half of 1800s]

The American Heritage® Idioms Dictionary Copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.