write off

Verb

transitive figuratively

Japanese Meaning

帳簿上の資産の価値をゼロに減少させる / 支出を費用として計上する

The company decided to write off the obsolete machinery after the impairment review.

その会社は減損調査の後、老朽化した機械を全額償却することを決定した。

Sense（1）

(accounting, transitive) To reduce the book value of (an asset) to zero.

Sense（2）

(accounting, transitive) To record (an expenditure) as an expense.

Sense（3）

(accounting, transitive) To remove a portion of a debt or an amount of an account owed, counting it as a loss (as a gesture of goodwill for example).

Sense（4）

(accounting) To record a notional expense such as amortization or depreciation.

Sense（5）

To treat as a write-off, a total loss, especially something damaged beyond economic repair.

The '800' received substantial collision damage, while the High Speed Train power car was written off.

Sense（6）

(figuratively, transitive) To assign a low value to (something).

When Katya was injured, he wrote off the team's chances in the finals.

writes off

（ present singular third-person ）

writing off

（ participle present ）

wrote off

（ past ）

written off

（ participle past ）