write off

B2
UK/ˌraɪt ˈɒf/US/ˌraɪt ˈɔːf/

Neutral to formal. Common in business, financial, and informal evaluative contexts.

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Definition

Meaning

To officially record something (e.g., a debt, asset, vehicle) as a loss or having no value.

To dismiss or consider something as unimportant, a failure, or worthless. Also, to compose and send a letter, often a formal complaint.

Linguistics

Semantic Notes

The phrasal verb spans concrete financial/accounting actions (core) to metaphorical dismissals (extended). In accounting, it implies a formal ledger entry. The dismissive sense is often judgemental.

Dialectal Variation

British vs American Usage

Differences

UK English more commonly uses 'write off' for vehicle accidents ('He wrote off his car.'). US English might use 'total(ed)' more frequently in that specific context, though 'write off' is understood. The financial and dismissive senses are equally common.

Connotations

In both, the dismissive sense can be harsh, implying finality and lack of potential.

Frequency

High frequency in both varieties, especially in business and media.

Vocabulary

Collocations

strong
debtloancarvehiclelossasset
medium
investmentplanideachancesas a loss
weak
hoperelationshipdaypossibility

Grammar

Valency Patterns

[Subject] + write off + [Object (debt/asset)][Subject] + write off + [Object (person/idea)] + as + [complement][Subject] + write + [Object (letter)] + off + to + [recipient]

Vocabulary

Synonyms

Strong

deem worthlesstotal (vehicle)consign to oblivion

Neutral

canceldeductdisregard

Weak

set asidedisregardoverlook

Vocabulary

Antonyms

capitalise onvaluesalvagerecoverreinstate

Phrases

Idioms & Phrases

  • a write-off (n.): something deemed a total loss or failure.
  • write off the day: to consider a day unproductive.

Usage

Context Usage

Business

The company will write off the bad debt from its accounts receivable.

Academic

Early theorists were too quick to write off his contributions as marginal.

Everyday

After the heavy rain ruined our picnic, we decided to write off the whole afternoon.

Technical

The insurer advised the policyholder to write off the vehicle after assessing the structural damage.

Examples

By Part of Speech

verb

British English

  • The bank had to write off the unsecured loan.
  • Don't write him off just because he failed the first interview.
  • I need to write off to the council about the noisy neighbours.

American English

  • The IRS allows you to write off certain business expenses.
  • Critics wrote off the team's chances after the star player was injured.
  • She wrote off a letter of complaint to the manufacturer.

adjective

British English

  • He was driving a written-off car that had been repaired.
  • The project was a write-off from the start.

American English

  • After the flood, the building was declared a write-off.
  • The merger turned out to be a complete write-off for investors.

Examples

By CEFR Level

A2
  • I can write off the cost of my new computer for work.
  • The car was damaged but not written off.
B1
  • The accountant advised us to write off the old equipment.
  • Many people wrote off the new singer, but her album was a hit.
B2
  • The charity writes off a significant amount in unrecoverable donations each year.
  • It's premature to write off the political campaign despite the recent polls.
C1
  • The venture capitalist decided to write off the initial investment, viewing it as a sunk cost.
  • Historians caution against writing off the decade as merely a period of economic stagnation.

Learning

Memory Aids

Mnemonic

Imagine an accountant literally WRITING the word 'OFF' in a ledger next to a failed investment, dismissing its value.

Conceptual Metaphor

VALUE IS PHYSICAL SUBSTANCE / LOSS IS ERASURE (writing it off the books). DISMISSAL IS PHYSICAL DISPOSAL (throwing it away).

Watch out

Common Pitfalls

Translation Traps (for Russian speakers)

  • Do not confuse with 'write down' (записывать). 'Write off' implies removal of value, not recording.
  • The dismissive sense is closer to 'списывать со счетов' than to simple 'отклонять' (reject).
  • Beware of false friend 'списать' (to copy in a test) – completely different meaning.

Common Mistakes

  • Using 'write off' instead of 'write down' for noting something. (Incorrect: 'I wrote off his phone number.' Correct: 'I wrote down...')
  • Omitting the particle 'off' in the dismissive sense. (Incorrect: 'They wrote the proposal.' Correct: '...wrote off...')
  • Confusing the adjective 'written-off' (e.g., a written-off car) with 'written'.

Practice

Quiz

Fill in the gap
After the comprehensive audit, the firm decided to the obsolete stock from its balance sheet.
Multiple Choice

In which sentence is 'write off' used in its primary, financial sense?

FAQ

Frequently Asked Questions

The noun form is 'write-off' (with a hyphen), e.g., 'The car was a total write-off.' or 'The tax write-off was substantial.'

Yes, in a dismissive, often negative sense: 'Don't write her off just because she's young.' It means to judge someone as incapable or unimportant.

'Write off' means to reduce the value of an asset to zero, recognising a total loss. 'Write down' means to reduce the recorded value of an asset by a certain amount, recognising a partial loss.

Yes, it is a separable phrasal verb. You can say 'write off the debt' or 'write the debt off'. When the object is a pronoun, it must go between the verb and particle: 'write it off'.

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