Write-Down

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Dictionary Says

Definition of 'Write-Down'

Reducing the book value of an asset because it is overvalued compared to the market value.
Investopedia Says

Investopedia explains 'Write-Down'

This is usually reflected in the company's income statement as an expense, thereby reducing net income.

Related Definitions

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    1. The value at which an asset is carried on a balance sheet. To calculate, take the cost of an asset minus the accumulated depreciation.2. The net asset value of a company, calculated ...
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  • Write-Up

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    • Written-Down Value

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    • Impairment

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