write off; charge-off [noun]
- write off; charge-off [noun]
-
фр.
passation par pertes et profits; montants passés par pertes et profits; créance irrécouvrable
исп.
anulación en libros; cancelación en libros
списание
Когда актив или часть актива признается обесцененным*, соответствующая статья исключается из бухгалтерских книг корпорации и признается уменьшение капитала компании на соответствующую сумму убытков.
* В данном контексте предполагается, что балансовая стоимость актива уменьшилась до нуля.
Прим. перев.
Финансы и долги. — М.: Весь мир.
1997.
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