write-down
C1Formal/Financial
Definition
Meaning
An accounting action of reducing the official book value of an asset, reflecting its decreased or impaired current market value.
1. A downward adjustment in the recorded value of an asset or investment. 2. A critical or disparaging description or account of someone or something (informal, less common).
Linguistics
Semantic Notes
Primarily used as a noun in financial contexts. As a verb ('to write down' or 'to write-down'), it typically refers to the act of making this accounting adjustment. The informal meaning ('to give a negative account of') is phrasal verb usage.
Dialectal Variation
British vs American Usage
Differences
No major differences in the core financial meaning. Spelling follows local conventions: 'write-down' (noun) in both; 'write down' (phrasal verb).
Connotations
Identical in financial and accounting contexts.
Frequency
Similar high frequency in both business and financial journalism.
Vocabulary
Collocations
Grammar
Valency Patterns
The company [verb] a [adjective] write-down on [asset].[Entity] was forced to [verb] a write-down.The write-down [verb] [amount] from the value.Vocabulary
Synonyms
Strong
Neutral
Weak
Vocabulary
Antonyms
Phrases
Idioms & Phrases
- “take a write-down on something”
Usage
Context Usage
Business
Standard term in corporate finance, accounting, and investment analysis.
Academic
Used in economics, finance, and accounting research papers.
Everyday
Rare outside of discussions about business news.
Technical
Precise term in International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP).
Examples
By Part of Speech
verb
British English
- The board decided to write down the value of their overseas investments.
- They had to write down nearly £2bn in impaired assets.
American English
- The bank was forced to write down its loan portfolio.
- We will write down the equipment over its useful life.
adjective
British English
- The write-down charge impacted their annual profits.
- A write-down adjustment was necessary.
American English
- The write-down amount was disclosed in the 10-K filing.
- They took a write-down expense last quarter.
Examples
By CEFR Level
- The news reported a big write-down for the company.
- Due to falling market prices, the firm announced a significant write-down on its inventory.
- The regulator's inspection compelled the institution to take a substantial write-down on its non-performing loans, severely affecting its capital adequacy ratios.
Learning
Memory Aids
Mnemonic
Think: WRITE a lower number DOWN in the account book.
Conceptual Metaphor
VALUE IS HEIGHT (a write-down brings the value 'down' from its previous 'height').
Watch out
Common Pitfalls
Translation Traps (for Russian speakers)
- Avoid direct translation like 'писание вниз'. Use official terms: 'списание' (partial/total) or 'обесценение актива'. The informal meaning ('to disparage') is 'очернять', 'давать негативную характеристику'.
Common Mistakes
- Confusing 'write-down' (noun) with 'write down' (phrasal verb meaning to record).
- Using it for personal, non-asset value reductions (e.g., 'I wrote down my car').
- Misspelling as 'writedown' (though sometimes accepted).
Practice
Quiz
In which context is 'write-down' most appropriately used?
FAQ
Frequently Asked Questions
As a noun, it is typically hyphenated ('write-down'). As a phrasal verb, it is two words ('to write down').
A write-down reduces the book value of an asset. A write-off reduces the value to zero, removing it from the books entirely.
Yes, informally it can mean 'to describe or depict someone or something in a critical or disparaging way', e.g., 'The critic wrote down the author's latest novel.'
Its primary and almost exclusive use is in finance, accounting, and business. Other uses are rare and context-specific.