what is ”write down” ?

2008-03-07 6:09 am
會計術語: 什麼是 “write-down”?

回答 (1)

2008-03-17 9:22 pm
✔ 最佳答案
If the net asset value is lowered than the cost, then we have to write down its net asset value. If say from $100 (Cost ) to $75 ( Written down value, net value ), the write-down amount is $25. This is a prudence concept in accounting for impairment of an asset.


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