Definitions

from The American Heritage® Dictionary of the English Language, 5th Edition.

  • noun A downward adjustment in the value of an asset.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

  • noun a depreciation, or a lowering in the price or value of something

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • noun (accounting) reduction in the book value of an asset

Etymologies

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