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To record an notional expense such as amortization or depreciation.

Additional definitions for 'write off':

write offTo reduce an asset's book value to zero.
write offTo record an expenditure as an expense.
write offFiguratively, to assign a low value to something.
write offunrepairable car
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"write off." Phrases.net. STANDS4 LLC, 2018. Web. 21 Mar. 2018. <http://www.phrases.net/phrase/write-off_1805>.

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