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write-off

Definition:

Accounting procedure that is used when an asset is uncollectible and is therefore charged-off as a loss. (Source: ISEP / RHW)

	broader terms
		financial management

Scope note:

scope note is not available

Groups:

ECONOMICS, FINANCE

Themes:

economics

Other relations:

Arabic:	استهلاك - إعدام - إسقاط - شطب (محاسبة)
Basque:	kontraidazpen
Bulgarian:	Отписване
Catalan:	amortització
Chinese:	注销
Croatian:	otpis
Czech:	odpisy
Danish:	afskrivning
Dutch:	afschrijven
English (US):	write-off
Estonian:	mahakandmine
Finnish:	(pääoman) kuoletus t. arvon vähennys
French:	écriture d'annulation
German:	Abschreibung
Greek:	παραγραφή (χρέους)
Hungarian:	leírás
Irish:	díscríobh
Italian:	deprezzamento
Latvian:	norakstīšana
Lithuanian:	nurašymas
Maltese:	write-off
Norwegian:	avskriving
Polish:	spisanie na straty
Portuguese:	estorno
Romanian:	înscris de anulare
Russian:	списание (экон.)
Slovak:	odpisy
Slovenian:	odpis
Spanish:	amortización
Swedish:	reglering av bokföringspost
Turkish:	zarar yazmak
Ukrainian:	списання (екон.)

Concept URL: <http://www.eionet.europa.eu/gemet/concept/9389>

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