write-down

[rahyt-doun]

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.

write down

verb

1. (tr) to set down in writing

2. (tr) to harm or belittle by writing about (a person) in derogatory terms

3. (intr; foll by to or for) to write in a simplified way (to a supposedly less cultured readership)

4. (tr) accounting to decrease the book value of (an asset)

noun

1. accounting a reduction made in the book value of an asset

Word History and Origins

Origin of write-down¹

First recorded in 1930–35; noun use of verb phrase write down

Idioms and Phrases

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

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

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

Example Sentences

We don’t know for sure since it doesn’t publish its financial statements, but there were no obvious one-off events that would have led to enormous noncash write-downs.

Read more on The Wall Street Journal

All through 2008, she followed the bankers’ and brokers’ claims that they had put their problems behind them with this write-down or that capital raise with her own claim: You’re wrong.

Read more on Literature

The company said the write-down was related to plans to reduce the number of clinics that Oak Street plans to open over the coming years.

Read more on Barron's

The write-down overshadowed gradual improvements in other business lines.

Read more on The Wall Street Journal

Last week, the company announced a $1.6-billion write-down related to EV production plans, then it said it would stop making electric-delivery vans, which will lead to another charge.

Read more on The Wall Street Journal

Related Words

• address 
• compose 
• create 
• draft 
• note 
• pen 
• print 
• record 
• rewrite 
• scrawl 
• scribble 
• sign 
• tell