W - Acounting Glossary
Accounting definitions.
Source: Wikipedia.org
Write
off
In accounting, writing off is the expensing of
a balance sheet asset that has no future benefits.
An example would be the writing off of goodwill.
That is, the worthless asset will be recorded
as an expense on the current period's income statement
rather than keeping it on the balance sheet as
an asset. Similar to a write off is a write down.
This is a partial write off. Only part of the
value of the asset is removed from the balance
sheet.

