: a deliberate reduction in the book value of an asset (as to reflect the effect of obsolescence)
wrote down; written down; writing down; writes down
1
: to record in written form
2
a
: to depreciate, disparage, or injure by writing
b
: to reduce in status, rank, or value
especially
: to reduce the book value of
: to write so as to appeal to a lower level of taste, comprehension, or intelligence
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“Write-down.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/write-down. Accessed 1 Sep. 2026.
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