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English definition of “written-down value”

written-down value

noun [U]
 
 
( also WDV) abbreviation ACCOUNTING
the value that a company gives an asset in its accounts after reducing it to allow for depreciation: Machinery will usually be sold at its tax written-down value to avoid any balancing charge to the vendor.
(Definition of written-down value from the Cambridge Business English Dictionary © Cambridge University Press)
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