: a deliberate reduction in the book value of an asset (as to reflect the effect of obsolescence)                                      
                
                    
            
              wrote down; written down; writing down; writes down            
        
    1
                    
                                          
              
          
                                                      : to record in written form                                      
                
                    
2
                    
        a
    
          
                                          
              
          
                                                      : to depreciate, disparage, or injure by writing                                      
                
                    
        b
    
          
                                          
              
          
                                                      : to reduce in status, rank, or value                                      
                
                                
            especially                
          
                                                      : to reduce the book value of                                      
            
            
                                
              
          
                                                      : to write so as to appeal to a lower level of taste, comprehension, or intelligence                                      
                
                    
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  Merriam-Webster unabridged




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