write-down

write-down
/ruyt"down'/, n. 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.
[1930-35; n. use of v. phrase write down]

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Universalium. 2010.

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  • write down — verb 1. put down in writing; of texts, musical compositions, etc. (Freq. 4) • Syn: ↑set down, ↑get down, ↑put down • Hypernyms: ↑write • Hyponyms: ↑transcribe …   Useful english dictionary

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  • Write-down — Decreasing the book value of an asset if its book value is overstated compared to current market values. The New York Times Financial Glossary * * * write down ˈwrite down also writedown noun [countable, uncountable] ACCOUNTING when the value of… …   Financial and business terms

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  • Write-Down — Reducing the book value of an asset because it is overvalued compared to the market value. A write down typically occurs on a company s financial statement, when the carrying value of the asset can no longer be justified as fair value and the… …   Investment dictionary

  • write down — PHRASAL VERB When you write something down, you record it on a piece of paper using a pen or pencil. [V P n (not pron)] On the morning before starting the fast, write down your starting weight... [V n P] Only by writing things down could I bring… …   English dictionary

  • write-down — UK / US noun [countable/uncountable] Word forms write down : singular write down plural write downs business a reduction in the value of the assets that a company owns …   English dictionary

  • write-down — noun (accounting) reduction in the book value of an asset • Syn: ↑write off • Derivationally related forms: ↑write down, ↑write off (for: ↑write off) • …   Useful english dictionary

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