- definition
- make a note of something in writing:"Alice wrote down the address"
- financereduce the nominal value of stock or goods.
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A write-down is an accounting term for the reduction in the book value of an asset when its fair market value (FMV) has fallen below the carrying book value, and thus becomes an impaired asset.
www.investopedia.com/terms/w/writedown.aspˈrīt-ˌdau̇n : a deliberate reduction in the book value of an asset (as to reflect the effect of obsolescence)www.merriam-webster.com/dictionary/write-downA write-down is performed in accounting to reduce the value of an asset to offset a loss or expense. A write-down becomes a write-off if the entire balance of the asset is eliminated and removed from the books altogether. Write-downs and write-offs are predominantly performed by businesses.
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