Abschreiber (amortisation, writedown; write-off; rejection): According to IAS (35.5, 38.7), the systematic and regular write-down of an asset over its projected life. According to EU regulations, depreciation is generally calculated on a straight-line basis. – The derecognition of – a receivable when it has been determined to be irrecoverable (the act of cancelling an uncollectable debt from an account) or – an asset when it is unusable (reducing the value of an asset to zero for some reason such as damages or complete obsolescence). – In Swiss German also said for rejection, refusal of consent, rejection of a motion (in a committee, in court). – See valuation, valuation loss, debt-equity swap, factoring, unreal, fair value, market value, time value.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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