writedown

See also: write-down and write down

English

From the verb phrase write down.

writedown (plural writedowns)

(accounting) An adjustment; a precise amount adjusted by an act of writing down or entering an asset and its value; a reduction of an asset, written down or otherwise recorded as such.
- March 11 2022, David Hytner, “Chelsea are in crisis but there is no will to leave club on their knees”, in The Guardian‎:
  If Chelsea were to fall foul of profit and sustainability, they would be expected to cite unforeseen circumstances, much as some clubs have claimed Covid writedowns: their books would have been sound but for the pandemic.

adjustment; precise amount adjusted by an act of writing down an asset