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write-down

noun
\ ˈrīt-ˌdau̇n How to pronounce write-down (audio) \

Definition of write-down

 (Entry 1 of 2)

: a deliberate reduction in the book value of an asset (as to reflect the effect of obsolescence)

write down

verb
wrote down; written down; writing down; writes down

Definition of write down (Entry 2 of 2)

transitive verb

1 : to record in written form
2a : to depreciate, disparage, or injure by writing
b : to reduce in status, rank, or value especially : to reduce the book value of

intransitive verb

: to write so as to appeal to a lower level of taste, comprehension, or intelligence
Other Words from write-down Synonyms & Antonyms Example Sentences Learn More about write-down

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Examples of write-down in a Sentence

Verb

 a company forced to write down its assets write down what you remember about that day

Recent Examples on the Web: Verb

 Those values were written down on large sheets of paper and posted on the wall. — Tegan Hanlon, Anchorage Daily News, "University leaders meeting in Anchorage to talk budget cuts, hear from Dunleavy administration," 30 July 2019 Kate Middleton had the same occupation written down for all three of her children's birth certificates, with the latest being Prince Louis's, which was released last May. — Erica Gonzales, Harper's BAZAAR, "Why Meghan Markle's Occupation Is "Princess of the United Kingdom" on Archie's Birth Certificate," 17 May 2019 It may also be designed to recoup more of its manufacturing costs for the famously money-losing product; Snapchat wrote down nearly $40 million in costs associated with the first version of the glasses after wildly overestimating demand. — Casey Newton, The Verge, "Google’s internal activism is spreading across tech companies," 14 Aug. 2019 Police recommend that gun owners write down the serial number, make and model of their firearms and keep that information in a safe place. — Marina Starleaf Riker, ExpressNews.com, "Reports of gun thefts in San Antonio taper off after recent spike," 9 July 2019 Alice and Bob win the game if Alice’s numbers give an odd sum, Bob’s give an even sum, and — most important — they’ve each written down the same number in the one square where their row and column intersect. — Quanta Magazine, "The Universe’s Ultimate Complexity Revealed by Simple Quantum Games," 5 Mar. 2019 Then, open your eyes and write down everything that came to mind, says Mansour. — Jenny Mccoy, SELF, "13 Mental Strategies to Help You Stick With Your New Exercise Routine," 4 Jan. 2019 When the victim said she had just called police, the woman drove away, but the victim wrote down her license plate number. — Bob Sandrick, cleveland.com, "Two drunk drivers cause two vehicle crashes in Brook Park," 19 July 2019 The aphoristic saying falls from the teacher’s lips, and gets written down and repeated and then shared. — Adam Gopnik, The New Yorker, "The Art of Aphorism," 15 July 2019

These example sentences are selected automatically from various online news sources to reflect current usage of the word 'write-down.' Views expressed in the examples do not represent the opinion of Merriam-Webster or its editors. Send us feedback.

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First Known Use of write-down

Noun

1932, in the meaning defined above

Verb

1588, in the meaning defined at transitive sense 1

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More Definitions for write-down

write-down

noun

Financial Definition of write-down

What It Is

A write-down is the accounting term used to describe a reduction in the book value of an asset due to economic or fundamental changes in the asset.  A write-down is the opposite of a write-up.

How It Works

A write-down can be processed whenever a firm readjusts their balance sheet numbers which typically happens when a company files their quarterly earnings.

Insurance companies often need to write down assets since they must maintain a certain stated level of capital compared to their portfolio of potential liabilities. For illiquid investments such as real estate, book value is calculated by analyzing current market conditions, taking into consideration rental rates, the values of similar buildings, as well as current interest rates.  When preparing quarterly financial updates, insurance firms reevaluate the value of their real estate holdings.  If market conditions change, the firm writes down the book value of the holding to adjust the value to current market conditions.

Thus a real estate write-down in our example can be caused by either a negative change in the overall macro environment, or a micro economic occurrence such as building deterioration.

Why It Matters

Changes in book values caused by write-downs were at the heart of financial company failures caused by the sub-prime crisis. When write-downs occurred, many financial firms needed to raise capital from other sources to maintain their minimum capital obligations.

Companies that could not raise money by selling stock, new debt, or assets, were forced into bankruptcy or forced mergers when their assets could no longer cover their liabilities.

Source: Investing Answers

write down

transitive verb
wrote down; written down; writing down

Legal Definition of write down

: to reduce the book value of (an asset) write down accounts receivable

Other Words from write-down

write-down \ ˈrīt-​ˌdau̇n How to pronounce write-down (audio) \ noun

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Rhyming Dictionary: Words that rhyme with write-down

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