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write-off
IPA: / raɪtɔːf /1. An elimination of an item from the books of account
2. A reduction in book value of an item (as by way of depreciation)
3. A tax deduction of an amount of depreciation, expense, or loss
4. chiefly British; something (as a damaged vehicle) or someone regarded or conceded as a loss
5. Reduction in the book value of an asset; SYN. write-down.
6. The act of cancelling a debt as uncollectible.