noun
[ C , U ] ( business ) a situation where an asset gets a value which it was thought to have lost; an amount of money entered in the financial records because of this
noun
[ C , U ] ( business ) a situation where an asset gets a value which it was thought to have lost; an amount of money entered in the financial records because of this
Oxford Advanced Learner's English Dictionary. Оксфордский английский словарь для изучающик язык на продвинутом уровне. 2005