TERMIUM Plus®
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WRITEDOWN [4 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- write-down of asset value
1, record 1, English, write%2Ddown%20of%20asset%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- write-down of the value of assets 2, record 1, English, write%2Ddown%20of%20the%20value%20of%20assets
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Any write-down of asset value by the creditor is recorded in the revaluation account. 1, record 1, English, - write%2Ddown%20of%20asset%20value
Record 1, Key term(s)
- writedown of asset value
- writedown of the value of assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- réduction de la valeur de l'actif
1, record 1, French, r%C3%A9duction%20de%20la%20valeur%20de%20l%27actif
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Toute réduction de la valeur de l’actif par le créancier est enregistrée au compte de réévaluation. 2, record 1, French, - r%C3%A9duction%20de%20la%20valeur%20de%20l%27actif
Record number: 1, Textual support number: 1 OBS
Réduction de la valeur de l'ensemble des actifs. 3, record 1, French, - r%C3%A9duction%20de%20la%20valeur%20de%20l%27actif
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-09-21
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- write-down of an asset
1, record 2, English, write%2Ddown%20of%20an%20asset
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
It should be noted that a write-down of an asset (e.g. write-off of a loan) takes the form of a budgetary transaction, i.e. is charged to the deficit. 2, record 2, English, - write%2Ddown%20of%20an%20asset
Record 2, Key term(s)
- writedown of an asset
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- réduction de la valeur d'un élément d'actif
1, record 2, French, r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Il faut noter que la réduction de la valeur d'un élément d'actif (radiation d'un prêt) prend la forme d'une opération budgétaire, c'est-à-dire que la somme est imputée sur le déficit. 2, record 2, French, - r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
Record number: 2, Textual support number: 1 OBS
Réduction de la valeur d'un seul actif. 3, record 2, French, - r%C3%A9duction%20de%20la%20valeur%20d%27un%20%C3%A9l%C3%A9ment%20d%27actif
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-03-04
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- allowance
1, record 3, English, allowance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- write-down 2, record 3, English, write%2Ddown
correct
- writedown 3, record 3, English, writedown
correct, noun
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A deduction from the recorded value of assets to reduce them to estimated realizable value. 4, record 3, English, - allowance
Record 3, Key term(s)
- write down
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- réduction de valeur
1, record 3, French, r%C3%A9duction%20de%20valeur
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- dépréciation 1, record 3, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
- amoindrissement de valeur 1, record 3, French, amoindrissement%20de%20valeur
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Réduction opérée sur la valeur comptable d'un bien afin d'en déterminer la valeur de réalisation approximative. 1, record 3, French, - r%C3%A9duction%20de%20valeur
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
Record 3, Main entry term, Spanish
- reducción del valor
1, record 3, Spanish, reducci%C3%B3n%20del%20valor
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Rebaja del valor contable de un activo como reconocimiento de una pérdida de valor parcial. Los activos deben estar contabilizados al menor del valor de adquisición o del de mercado, por lo que si éste es inferior hay que ajustar el valor contable. Si el saneamiento tiene que ser por el valor total se suele emplear la expresión llevar a pérdidas y ganancias. 1, record 3, Spanish, - reducci%C3%B3n%20del%20valor
Record number: 3, Textual support number: 1 OBS
reducción del valor: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 3, Spanish, - reducci%C3%B3n%20del%20valor
Record 4 - internal organization data 1987-12-10
Record 4, English
Record 4, Subject field(s)
- Bankruptcy
Record 4, Main entry term, English
- asset writedown 1, record 4, English, asset%20writedown
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Faillites
Record 4, Main entry term, French
- dévaluation d'actifs 1, record 4, French, d%C3%A9valuation%20d%27actifs
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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