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  • write-down
    write-down
    noun
    a reduction of the entered value of an asset account.
  • write down
    write down
    verb
    (tr) to set down in writing
Synonyms

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.


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)

"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

noun

  1. 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
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]


Etymology

Origin of write-down

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

Example Sentences

Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.

KKR’s biggest private-credit fund took what amounts to a 10% write-down of its net asset value.

From Barron's • May 15, 2026

Federal prosecutors are probing a BlackRock private-credit fund that surprised investors with a sharp write-down of its loan portfolio earlier this year, according to people familiar with the matter.

From The Wall Street Journal • May 15, 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

It went slower on all-electric cars and hasn’t taken a write-down yet.

From Barron's • Mar. 12, 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

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