write-down

American  

[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.

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write down British  

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)

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noun

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

write down Idioms  

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]

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Etymology

Origin of write-down

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

Example Sentences

Buying at a discount could force a write-down of the existing book, while buying near par validates it.

From The Wall Street Journal • Mar. 27, 2026

In a 2019 trial, HPE had accused Lynch of inflating Autonomy's revenues which it said forced it to announce an $8.8bn write-down of the company's worth.

From BBC • Mar. 25, 2026

Berkshire said the food company’s difficulties with inflation and changing consumer tastes, and its exploration of strategic moves, led to the write-down.

From The Wall Street Journal • Mar. 2, 2026

Warner’s $252-million quarterly loss was a byproduct of a $1.3 billion write-down as Warner continues to amortize restructuring charges stemming from the 2022 merger with Zaslav’s Discovery.

From Los Angeles Times • Feb. 26, 2026

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.

From "The Big Short" by Michael Lewis

Related Words

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