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

The EV reset is proving painful for the industry, with asset write-downs piling up.

From Barron's

The latest results show the business reported a pre-tax loss of £21m, due to £120m worth of one-off costs which mainly related to write-downs in the value of old tech systems.

From BBC

RBC Capital Markets noted that further asset management write-downs contributed to the profit miss.

From The Wall Street Journal

Private market lenders face falling company values and illiquid loan portfolios due to AI disruption, triggering write-downs and withdrawal halts.

From Barron's

Related Words

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