write-down

Depreciation is a term used in accounting, economics and finance with reference to the fact that assets with finite lives lose value over time. (There is also a separate use in international finance to refer to a reduction in the exchange rate of a currency - see Depreciation (currency)). In accounting, depreciation is a term used to describe any method of attributing the historical or purchase cost of an asset across its useful life, roughly corresponding to normal wear and tear. It is of most use when dealing with assets of a short, fixed service life, and which lose value over that life.
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Verb
1. put down in writing; of texts, musical compositions, etc.
(synonym) set down, get down, put down
(hypernym) write
(hyponym) transcribe
2. reduce the estimated value of something; "For tax purposes you can write off the laser printer"
(synonym) write off
(hypernym) depreciate
(derivation) write-off, write-down

Noun
1. (accounting) reduction in the book value of an asset
(synonym) write-off
(hypernym) depreciation, wear and tear
(hyponym) tax write-off, tax deduction, deduction
(derivation) write off, write down
(classification) accounting

Decreasing the book value of an asset if its book value is overstated compared to current market values.

An adjustment to the value of loans recorded in the balance sheets of MFIs. A loan is written down when it is recognised as having become partly unrecoverable, and its value in the balance sheet is reduced accordingly.
See also:
 write-off    

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