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<title>Write-off</title>

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<span id="openzim-page-title" class="mw-page-title-main"><span class="mw-page-title-main">Write-off</span></span>

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</style><div role="note" class="hatnote navigation-not-searchable">For insurance write-offs, see <a href="Total_loss" title="Total loss">Total loss</a>.</div>

<p>A <b>write-off</b> is a reduction of the recognized value of something. In <a href="Accounting" title="Accounting">accounting</a>, this is a recognition of the reduced or zero value of an asset. In <a href="Income_tax" title="Income tax">income tax</a> statements, this is a reduction of taxable income, as a recognition of certain expenses required to produce the income.

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<div class="mw-heading mw-heading2"><h2 id="Income_tax">Income tax</h2></div>

<p>In <a href="Income_tax" title="Income tax">income tax</a> calculation, a write-off is the <a href="Itemized_deduction" title="Itemized deduction">itemized deduction</a> of an item's value from a person's taxable income. Thus, if a person in the United States has a taxable income of $50,000 per year, a $100 telephone for business use would lower the taxable income to $49,900. If that person is in a 25% <a href="Tax_bracket" title="Tax bracket">tax bracket</a>, the tax due would be lowered by $25. Thus the net cost of the telephone is $75 instead of $100.

</p><p>In order for American business owners to write off business expenses, the <a href="Internal_Revenue_Service" title="Internal Revenue Service">Internal Revenue Service</a> states that purchases must be both ordinary and necessary.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> This means that deductible items must be usual and required for the business owner's field of work. For example, a telemarketer may deduct the purchase of a telephone, since telephones are crucial for that line of work, whereas a professional musician may not.

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<div class="mw-heading mw-heading2"><h2 id="Accounting">Accounting</h2></div>

<p>In business accounting, the term "write-off" is used to refer to an investment (such as a purchase of sellable goods) for which a return on the investment is now impossible or unlikely. The item's potential return is thus canceled and removed from ("written off") the business's <a href="Balance_sheet" title="Balance sheet">balance sheet</a>. Common write-offs in retail include spoiled and damaged goods. In commercial or industrial settings, a productive asset may be subject to write-off if it suffers failure or accident damage that is infeasible to repair, leaving the asset unusable for its intended purpose.

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<div class="mw-heading mw-heading2"><h2 id="Banking">Banking</h2></div>

<p>Similarly, banks write off <a href="Bad_debt" title="Bad debt">bad debt</a> that is declared non collectable (such as a loan on a defunct business, or a credit card due that is in default), removing it from their balance sheets. A reduction in the value of an asset or earnings by the amount of an expense or loss. Companies are able to write off certain expenses that are required to run the business, or have been incurred in the operation of the business and detract from retained revenues.

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<div class="mw-heading mw-heading2"><h2 id="Negative_write-offs">Negative write-offs</h2></div>

<p>A negative write-off refers to the decision not to pay back an individual or organization that has overpaid on an account. Negative write-offs can sometimes be seen as fraudulent activity if those who overpay a claim or bill are not informed that they have overpaid and are not given any chance to reconcile their overpayment or be refunded.

</p><p>Some institutions such as banks, hospitals, universities, and other large organizations regularly perform negative write-offs, especially when the amount is considered low (e.g., $5 at some institutions or up to $15 or more at others).

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<div class="mw-heading mw-heading2"><h2 id="Write-down">Write-down</h2></div>

<p>A write-down is an accounting treatment that recognizes the reduced value of an <a href="Impaired_asset" title="Impaired asset">impaired asset</a>. The value of an asset may change due to fundamental changes in technology or markets. One example is when one company purchases another and pays more than the net <a href="Fair_value" title="Fair value">fair value</a> of its <a href="Assets" class="mw-redirect" title="Assets">assets</a> and <a href="Liability_(financial_accounting)" title="Liability (financial accounting)">liabilities</a>. The excess purchase price is recorded on the buying company's accounts as <a href="Goodwill_(accounting)" title="Goodwill (accounting)">goodwill</a>. If it becomes apparent that the purchased asset no longer has the value recorded in the goodwill account (i.e., if the asset cannot be resold at the same price), the value in the goodwill asset account is "written down". One example is when <a href="Rupert_Murdoch" title="Rupert Murdoch">Rupert Murdoch</a>'s <a href="News_Corp_(2013%E2%80%93present)" class="mw-redirect" title="News Corp (2013–present)">News Corp</a> bought <i><a href="The_Wall_Street_Journal" title="The Wall Street Journal">Wall Street Journal</a></i> publisher Dow Jones at a 60% premium in 2007, which News Corp. later had to write down by $2.8 billion because of declining advertising revenues.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup>

</p><p>A write-down is sometimes considered synonymous with a write-off.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> The distinction is that while a write-off is generally completely removed from the <a href="Balance_sheet" title="Balance sheet">balance sheet</a>, a write-down leaves the asset with a lower value.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> As an example, one of the consequences of the <a href="2007_subprime_mortgage_financial_crisis" class="mw-redirect" title="2007 subprime mortgage financial crisis">2007 subprime crisis</a> for <a href="Financial_institution" title="Financial institution">financial institutions</a> was a revaluation under <a href="Mark-to-market_accounting" title="Mark-to-market accounting">mark-to-market</a> rules: "Washington Mutual will write down by $150 million the value of $17 billion in loans".<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup>

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<div class="mw-heading mw-heading2"><h2 id="Criticism">Criticism</h2></div>

<p>In recent years, companies and people like <a href="Warner_Bros._Discovery" title="Warner Bros. Discovery">Warner Bros. Discovery</a> including its CEO <a href="David_Zaslav" title="David Zaslav">David Zaslav</a>, have attracted criticism by audience and industry figures for cancelling almost-finished movies and removing TV shows from streaming services in order to claim tax write-offs.<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> Some of these projects were "practically finished" or in the late stages of post-production, and many people remarked that many of the programs are effectively "<a href="Lost_media" title="Lost media">lost media</a>".<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-9" class="reference"><a href="#cite_note-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup>

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<ul><li><a href="Amortization_(disambiguation)" class="mw-redirect mw-disambig" title="Amortization (disambiguation)">Amortization</a></li>

<li><a href="Charge-off" title="Charge-off">Charge-off</a></li>

<li><a href="Depletion_(accounting)" title="Depletion (accounting)">Depletion</a></li>

<li><a href="Depreciation" title="Depreciation">Depreciation</a></li>

<li><a href="Revaluation_of_fixed_assets" title="Revaluation of fixed assets">Revaluation of fixed assets</a></li></ul>

<div class="mw-heading mw-heading2"><h2 id="References">References</h2></div>

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</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.irs.gov/businesses/small-businesses-self-employed/deducting-business-expenses">"Deducting Business Expenses"</a>. <i>Internal Revenue Service</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2020-12-06</span></span>.</cite></span>

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<li id="cite_note-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-2">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.marketplace.org/2009/02/10/write-downs/">"Marketplace: Write-downs"</a>. <a href="Marketplace" title="Marketplace">Marketplace</a>. 10 February 2009<span class="reference-accessdate">. Retrieved <span class="nowrap">2009-03-19</span></span>.</cite> (podcast)</span>

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<li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.merriam-webster.com/dictionary/write-down">"Write-down Definition of Write-down by Merriam-Webster"</a>. <a href="Merriam-Webster" title="Merriam-Webster">Merriam-Webster</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2021-11-05</span></span>.</cite></span>

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<li id="cite_note-4"><span class="mw-cite-backlink"><b><a href="#cite_ref-4">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.investopedia.com/terms/w/writedown.asp">"Writedown"</a>. <a href="Investopedia" title="Investopedia">Investopedia</a><span class="reference-accessdate">. Retrieved <span class="nowrap">2008-09-08</span></span>.</cite></span>

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<li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><cite class="citation news cs1"><a rel="nofollow" class="external text" href="https://www.washingtonpost.com/wp-dyn/content/article/2007/10/06/AR2007100600530.html">"Washington MutuAl 3Q Earnings to Tumble"</a>. <i><a href="Washington_Post" class="mw-redirect" title="Washington Post">Washington Post</a></i>. 2007-10-06<span class="reference-accessdate">. Retrieved <span class="nowrap">2008-09-08</span></span>.</cite></span>

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<li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><cite id="CITEREFD'AlessandroKroll2022" class="citation web cs1">D'Alessandro, Anthony & Kroll, Justin (August 4, 2022). <a rel="nofollow" class="external text" href="https://deadline.com/2022/08/batgirl-scoob-discard-warnerbros-discovery-david-zaslav-jason-kilar-hbo-max-strategy-1235084032/">"The Dish: What's Behind The <i>Batgirl</i> & <i>Scoob!</i> Discard? David Zaslav's Abject Rejection Of Jason Kilar's HBO Max Strategy"</a>. <i><a href="Deadline_Hollywood" title="Deadline Hollywood">Deadline Hollywood</a></i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220803034146/https://deadline.com/2022/08/batgirl-scoob-discard-warnerbros-discovery-david-zaslav-jason-kilar-hbo-max-strategy-1235084032/">Archived</a> from the original on August 3, 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">August 4,</span> 2022</span>.</cite></span>

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<li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text"><cite id="CITEREFHughes2022" class="citation web cs1">Hughes, William (August 22, 2022). <a rel="nofollow" class="external text" href="https://www.avclub.com/hbo-max-animation-creators-deletion-response-1849440235">"HBO Max is treating animation fans and creators like hot, burning garbage"</a>. <i>The AV Club</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220826042047/https://www.avclub.com/hbo-max-animation-creators-deletion-response-1849440235">Archived</a> from the original on August 26, 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">26 August</span> 2022</span>.</cite></span>

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<li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><cite id="CITEREFSteiner2022" class="citation web cs1">Steiner, Chelsea (August 21, 2022). <a rel="nofollow" class="external text" href="https://www.themarysue.com/infinity-train-creator-calls-out-warner-bros-discovery-for-removing-animated-series/">"'Infinity Train' Creator Calls Out Warner Bros. Discovery for Removing Animated Series"</a>. <i>The Mary Sue</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220826223654/https://www.themarysue.com/infinity-train-creator-calls-out-warner-bros-discovery-for-removing-animated-series/">Archived</a> from the original on August 26, 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">26 August</span> 2022</span>.</cite></span>

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<li id="cite_note-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-9">^</a></b></span> <span class="reference-text"><cite id="CITEREFRyan2022" class="citation web cs1">Ryan, Danielle (August 21, 2022). <a rel="nofollow" class="external text" href="https://www.slashfilm.com/974007/infinity-train-creator-says-animation-teams-were-given-no-warning-before-hbo-max-purge/">"Infinity Train Creator Says Animation Teams Were Given No Warning Before HBO Max Purge"</a>. <i>Slashfilm</i>. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220826224130/https://www.slashfilm.com/974007/infinity-train-creator-says-animation-teams-were-given-no-warning-before-hbo-max-purge/">Archived</a> from the original on August 26, 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">26 August</span> 2022</span>.</cite></span>

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<div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2></div>

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<div class="side-box-text plainlist">Look up <i><b><a href="https://en.wiktionary.org/wiki/Special:Search/write-off" class="extiw external" title="wiktionary:Special:Search/write-off">write-off</a></b></i> in Wiktionary, the free dictionary.</div></div>

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<ul><li><a rel="nofollow" class="external text" href="http://www.purdue.edu/uco/pdf/Accts_Rec/Small_Dollar_Balance_Write-Off_Policy.pdf">Small Dollar Balance Policy at Purdue University</a></li>

<li><a rel="nofollow" class="external text" href="http://www.co.alachua.fl.us/documents/bocc/agendas/2008-03-25/BB781EA5-101F-474E-8F7C-CB078ADC8444-79280889-72D9-4D89-9909-160EB1561DA9.HTM">Alachua County Policy on Removal of Uncollectible Accounts from the Financial Statements (Amended)</a></li>

<li><a rel="nofollow" class="external text" href="http://www.finsvc.duke.edu/gap/glaccts/exp69xx.html">696200 Miscellaneous Transaction Code is used for small dollar balances at Duke University</a></li></ul>

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