Definition

1. Verb (transitive):
   • To record information on paper or another permanent medium: The core meaning is to make a written record of something, such as thoughts, notes, or dictated words.
   • To reduce the nominal or book value of an asset: In accounting and finance, to formally recognize a reduction in the recorded value of an asset, often because it is overvalued or worthless.

Usage and Examples

• Recording Information:

  • Please write down the address so you don't forget it.
  • She wrote down her ideas in a notebook during the meeting.
  • The secretary wrote down every word of the conversation.

• Accounting/Finance (Reducing Value):

  • The company had to write down the value of its outdated inventory.
  • After the scandal, the bank was forced to write down billions in bad loans.

Advanced Usage

• "to write something down as...": To describe or categorize something in a specific way through writing.
  • He wrote the experience down as a valuable lesson.
• The phrasal verb is often used in its past participle form "written down" to describe something that has been recorded.
  • Make sure all the safety procedures are written down clearly.

Variants and Related Words

• Write-down (noun): The accounting act of reducing the book value of an asset.
  • The company announced a significant write-down of its assets this quarter.
• Write off: A related but distinct phrasal verb meaning to cancel or acknowledge as a total loss (e.g., a debt or an asset). A "write-down" is a partial reduction, while a "write-off" is usually a complete reduction to zero.

Synonyms

• Record, note, jot down, transcribe (for recording information).
• Devalue, depreciate, mark down (for reducing asset value).

Related Phrasal Verbs

• Write up: To write a full or formal account of something (opposite in sense to the financial meaning of "write down").
  • The journalist will write up the interview for tomorrow's paper.

Related Idioms

• Get it in writing / Put it in writing: To insist on having a formal written record of an agreement.
  • The promise is not enough; I need you to write it down.

Verb

1. reduce the estimated value of something
   • For tax purposes you can write off the laser printer
2. put down in writing; of texts, musical compositions, etc.