Write-down

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A write-down is a partial reduction of a fixed asset's accounted value. Depreciation is value depreciation of fixed assets according to a linear plan. A write-off is a complete removal of a fixed asset from the balance-sheet.

Examples

For example a removal of goodwill from an acquisition that went bad.

Compare with

Amortization
Depreciation
Write-off

[check write down lists]

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