write-down – מילון אנגלי-אנגלי
write down
v.
take down on paper, note down, register, list; decrease the value of something that has been calculated approximately
wrote down
recorded, inscribed, put in writing
write-down
n.
lowering in the price of something; decrease carried out in the book value of an asset (Accounting)
Revaluation of fixed assets
In
finance, a
revaluation of fixed assets is a technique that may be required to accurately describe the true value of the
capital goods a business owns. This should be distinguished from planned
depreciation, where the recorded decline in value of an asset is tied to its age.
Write-off
A
write-off is a reduction of the recognized value of something. In
accounting, this is a recognition of the reduced or zero value of an asset. In
income tax statements, this is a reduction of taxable income, as a recognition of certain expenses required to produce the income.
write down
Verb
1. put down in writing; of texts, musical compositions, etc.
(synonym) set down, get down, put down
(hypernym) write
(hyponym) transcribe
2. reduce the estimated value of something; "For tax purposes you can write off the laser printer"
(synonym) write off
(hypernym) depreciate
(derivation) write-off, write-down
write-down
Noun
1. (accounting) reduction in the book value of an asset
(synonym) write-off
(hypernym) depreciation, wear and tear
(hyponym) tax write-off, tax deduction, deduction
(derivation) write off, write down
(classification) accounting
Write-down
write-down
An adjustment to the value of loans recorded in the balance sheets of MFIs. A loan is written down when it is recognised as having become partly unrecoverable, and its value in the balance sheet is reduced accordingly.
See also:
write-off
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