write-down

write-down
Fin
a reduction in the recorded value of an asset to comply with the concept of prudence. The valuation of stock at the lower of cost or net realizable value may require the values of some stock to be written down.

The ultimate business dictionary. 2015.

Игры ⚽ Нужно сделать НИР?

Look at other dictionaries:

  • write down — vt wrote down, writ·ten down, writ·ing down: to reduce the book value of (an asset) write down accounts receivable write–down / rīt ˌdau̇n/ n Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 …   Law dictionary

  • write-down — [rīt′doun΄] n. a reduction in the book value of an asset, as because of depreciation or a decline in market value …   English World dictionary

  • 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

  • write down — phrasal verb [transitive] Word forms write down : present tense I/you/we/they write down he/she/it writes down present participle writing down past tense wrote down past participle written down to write something on a piece of paper Write down… …   English dictionary

  • 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

  • write-down — Reducing the book value of an asset if its is overstated compared to current market values. Bloomberg Financial Dictionary * * * write down ˈwrite down also writedown noun [countable, uncountable] ACCOUNTING when the value of an asset as shown in …   Financial and business terms

  • 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

  • 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] * * * …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”