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Write-off

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PPGPortal > Home > Concept Dictionary > W, X, Y, Z > Write-off
 

Write-off 

The act of eliminating an asset from the accounting records and record as an expense; also referred to as a charge if a loss is recorded in this manner.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)

     

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