write-down

• Nom désignant la réduction de la valeur comptable d'un actif au bilan d'une entreprise, souvent due à une dépréciation ou à une baisse de sa valeur de marché.

A noun referring to a reduction in the recorded value of an asset on a company's balance sheet, often due to impairment or a decline in market value.

1. Asset value reductionC1formalbusiness

   A reduction in the recorded value of an asset on a company's balance sheet, often due to impairment or decline in market value.

   Dépréciation d'actif

   • The company announced a significant write-down of its inventory.
   • The write-down of the factory equipment affected the quarterly earnings.
   • Analysts expected a write-down after the asset's market value dropped.

   Synonymesdevaluationimpairmentwrite-off