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To reduce an asset's book value to zero.

Additional definitions for 'write off':

write offTo record an expenditure as an expense.
write offTo record an notional expense such as amortization or depreciation.
write offFiguratively, to assign a low value to something.
write offunrepairable car
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"write off." Phrases.net. STANDS4 LLC, 2018. Web. 18 Jan. 2018. <http://www.phrases.net/phrase/write-off_1803>.

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