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The term written-off describes a reduction in recognized value. In accounting terminology, it refers to recognition of the reduced or zero value of an asset. In income tax statements, it refers to a reduction of taxable income as recognition of certain expenses required to produce the income. Write-off is also used in vehicle insurance to describe a vehicle which is cheaper to replace than to repair, sometimes colloquially referred to as being "totaled" (a total loss).
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The following video provides you with the correct English pronunciation of the word "write-off", to help you become a better English speaker.
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Nedskrivning innebär, att en anläggningstillgång eller omsättningstillgång (till exempel en fordran) helt eller delvis skrivs bort från balansräkningen och blir en kostnad på resultaträkningen. Man gör en nedskrivning när en tillgång har förlorat i värde så att värdet är mycket lägre än det bokförda värdet. Nergången skall dessutom vara bestående.
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Free for individual usage/Besplatan za osobnu uporabu
|Dizionario inglese-italiano 1.0.012||Download this dictionary|
CANCELLAZIONE. DEPREZZAMENTO. CANCELLARE. OGGETTO SENZA VALORE
|WordNet 2.0 Dictionary||Download this dictionary|
1. concede the loss or worthlessness of something or somebody; "write it off as a loss"
(hypernym) admit, acknowledge
2. write something fluently, and without hesitation
(hypernym) write, compose, pen, indite
3. cancel (a debt)
(hypernym) cancel, strike down
4. reduce the estimated value of something; "For tax purposes you can write off the laser printer"
(synonym) write down
(derivation) write-off, write-down
1. (accounting) reduction in the book value of an asset
(hypernym) depreciation, wear and tear
(hyponym) tax write-off, tax deduction, deduction
(derivation) write off, write down
2. the act of cancelling from an account a bad debt or a worthless asset
(derivation) write off
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