What is the meaning of Write-down?

Write-down is the accounting procedure used when the book value of an asset is adjusted downward to better reflect current market value.

Barry Goldsmith
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APABarry Goldsmith. (2010). write-down. Retrieved September 21, 2026, from http://smartdefine.org/write-down/definitions/1166633
ChicagoBarry Goldsmith. 2010. "write-down" http://smartdefine.org/write-down/definitions/1166633 (accessed September 21, 2026).
HarvardBarry Goldsmith 2010, write-down, Smart Define, viewed 21 September, 2026, <http://smartdefine.org/write-down/definitions/1166633>.
MLABarry Goldsmith. "write-down" 21 October 2010. Web. 21 September 2026. <http://smartdefine.org/write-down/definitions/1166633>
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