write-down

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write-down

(rīt′doun′)
n. Accounting
A downward adjustment in the value of an asset.
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.write-down - (accounting) reduction in the book value of an asset
accounting - a system that provides quantitative information about finances
wear and tear, depreciation - decrease in value of an asset due to obsolescence or use
deduction, tax deduction, tax write-off - a reduction in the gross amount on which a tax is calculated; reduces taxes by the percentage fixed for the taxpayer's income bracket

write-down

noun
A lowering in price or value:
References in periodicals archive ?
The write-downs were associated with the firm's trading division.
These write-downs are primarily related to goodwill and customer lists in connection with the company's activities in MAG45, a supply chain specialist, and STI, a training and consultancy company.
The company's guidance for net sales and operating profit in the full year excludes one-offs and therefore will not be affected by the write-downs.
20 October 2011 - Biotech Swedish Orphan Biovitrum AB (STO:BVT), or Sobi, said on Thursday it would revise some items in its balance sheet, which could lead to write-downs of up to SEK350m (USD53.
2m in the prior year due to lower interest rates and write-downs.
Global write-downs of toxic debt among banks and other financial institutions in the United States, Europe and Japan could reach $4.
Those companies with 'short' land banks (ie those who have bought a lot of their land recently), or those in geographic areas where prices are falling the most, will be the first to be compelled to make write-downs.
NEW YORK: Merrill Lynch yesterday reported about $16 billion in mortgage-related write-downs and adjustments in the worst quarter of the company's history.
NatWest parent Royal Bank of Scotland sparked a wave of relief among anxious investors yesterday as it revealed lower than feared write-downs from the meltdown in America's sub-prime mortgage market.
Citigroup said it expects additional write-downs, which is estimated to range from $8 billion to $11 billion, for its approximately $55 billion of exposure to U.
Overall, we find that the voluntary asset write-downs have a positive valuation effect.
The issue is whether Chiquita should have taken non-cash write-downs before it emerged from bankruptcy in March 2002, the company said.