Your browser does not seem to support JavaScript. As a result, your viewing experience will be diminished, and you have been placed in read-only mode.
Please download a browser that supports JavaScript, or enable it if it's disabled (i.e. NoScript).
A write-down is the reduction in the book value of an asset when its fair market value has fallen below the book value, and thus becomes an impaired asset.
Share your knowledge with the community
Browse our collection of 300,000+ community-written definitions