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.

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. 2019

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