A write-off is a loss in the value of assets (fixed assets and circulating assets). The loss in value may be attributed to general causes, such as deterioration and wear, or to specific reasons such as decline or price erosion. The write-off is reported from the managerial perspective and entered as an expense into the P&L, taking into account the commercial and accounting situation.

Basic write-off methods

  • Linear write-off
  • Degressive write-off
  • Progressive write-off


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