What is the meaning of write-off?

write-off is the accounting procedure used when an asset has been determined to be uncollectible and is therefore charged off as a loss. On the books, the amount is removed from the asset portion of a balance sheet and recorded as an expense item on the income statement.

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APABarry Goldsmith. (2010). write-off. Retrieved September 20, 2026, from http://smartdefine.org/write-off/definitions/1166634
ChicagoBarry Goldsmith. 2010. "write-off" http://smartdefine.org/write-off/definitions/1166634 (accessed September 20, 2026).
HarvardBarry Goldsmith 2010, write-off, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/write-off/definitions/1166634>.
MLABarry Goldsmith. "write-off" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/write-off/definitions/1166634>
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