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term:
Write Off
write off vt
1 : to eliminate (an asset) from the books
: enter as a loss or expense [write off a bad loan]
2 : to use as a deduction in calculating taxable income [write off the cost as a business expense]
Source: Merriam-Webster’s Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.