1. Write-downs on financial assets and positions

2. G. Properties Railroad properties are carried at cost less accumulated depreciation including asset impairment write-downs.

3. Amortizing an asset gradually reduces its value through periodic write-downs and requires companies to recognize an expense

4. Write-downs in housebuilding were ￡40 million and Heron estimates the value of its land bank is 60 percent below its peak. Sentencedict.com

5. In the first half of this year, as other revenue streams evaporated because of write-downs, Lehman's asset-management business held the fort, accounting for 39% of total net revenue.