Wertberichtigung

== German == === Etymology === Wert (“value”) +‎ Berichtigung (“correction; adjustment”) === Pronunciation === IPA(key): /ˈveːɐ̯tbəˌʁɪçtɪɡʊŋ/ Hyphenation: Wert‧be‧rich‧ti‧gung === Noun === Wertberichtigung f (genitive Wertberichtigung, plural Wertberichtigungen) (finance, accounting) value adjustment, write-down, impairment (an accounting entry made to reduce the book value of an asset to reflect its current market or fair value) ==== Declension ==== ==== Synonyms ==== Abschreibung (“depreciation; write-off”) Abwertung (“devaluation”) ==== Antonyms ==== Zuschreibung (“write-up; appreciation”) ==== Coordinate terms ==== Einzelwertberichtigung (“specific value adjustment”) Pauschalwertberichtigung (“general value adjustment”) Risikovorsorge (“risk provisioning”) ==== Related terms ==== berichtigen (“to correct”) Buchwert (“book value”) === Further reading === “Wertberichtigung”, in Digitales Wörterbuch der deutschen Sprache‎[1] (in German) “Wertberichtigung” in Duden online