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Meaning of write-down

write-down

Pronunciation: (rīt'doun"), [key]
— n. Accounting.
  1. a reduction of the entered value of an asset account.
  2. the procedure of reducing the recorded value of an asset, either by estimate or as a plan.
Random House Unabridged Dictionary, Copyright © 1997, by Random House, Inc., on Infoplease.
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