英和和英

発音

動詞

write off (third-person singular simple present writes off, present participle writing off, simple past wrote off, past participle written off)

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

   Coordinate term: write down

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

   Coordinate term: write down

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).

   Coordinate terms: forgive, forgo

4. (accounting) To record a notional expense such as amortization or depreciation.
5. (transitive) To treat as a write-off, a total loss, especially something damaged beyond economic repair.
   • 2020 May 20, “Fleet News: Collision-damaged '800' at Wolverton”, in Rail, page 25:

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

6. (figurative, transitive) To assign a low value to (somebody or something).

   Coordinate terms: discount, dismiss, disregard

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

   • 2001 July 24, Jimmy Eat World, “The Middle”, in Bleed American, DreamWorks, →OCLC:

     Hey, don't write yourself off yet / It's only in your head, you feel left out

   • 2015 August 16, Daniel Taylor, The Guardian‎:

     They have shown their staying power before and it would be daft to write them off but it must be disturbing, nonetheless, for Mourinho that his team are five points behind already and locked in a game of catch-up against the side that has just subjected them to a rare, old-fashioned beating.

派生語

語源

Deverbal from write off.

名詞

write-off (plural write-offs)

1. (accounting) The cancellation of an item; the amount cancelled or lost.

   Coordinate terms: writedown, write-down

2. Something that is now worthless (such as a car after an accident).

   Synonym: total loss

使用する際の注意点

• This form is about as common as "writeoff" in usage as a noun.

動詞

write-off (third-person singular simple present writes-off, present participle writing-off, simple past wrote-off, past participle written-off)

1. Nonstandard form of write off.
   • 2000, Roy L. Nersesian, Trends and Tools for Operations Management, Greenwood Publishing Group, →ISBN, page 80:

     If you are eager to manufacture the recharging unit, the analyst will be tempted to write-off the equipment over its physical life and provide you with a lower breakeven volume. If you prefer to outsource, the analyst will be tempted to write-off the equipment over its tax life and provide you with a higher breakeven volume.

   • 2005, OECD Economic Surveys, Volume 2005/13 (September 2005): China, OECD Publishing, →ISBN, page 146:

     This has spurred major efforts to write-off loans by the two pilot banks and considerable progress at the largest of the SOCBs (the ICBC).

   • 2007, Ganapathy Palanithurai et al., A Handbook for Panchayati Raj Administration (Tamil Nadu), Concept Publishing Company, →ISBN, page 58:

     Provided that where the Collector or any of his subordinates is responsible for the collection of any tax, […] the power to write-off such tax, […] on the ground of its being irrecoverable, shall be exercised by the Commissioner of Land Administration […]