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term:
Write Down
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write down vt
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wrote down
writ·ten down
writ·ing down
: to reduce the book value of (an asset) [write down accounts receivable]
write-down [rīt-dan]
n
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.