write off

見限る、見込みがないと判断する

人や物にあまり価値がない、または成功の見込みがないと判断する。

やさしい英語で： To decide that someone or something has little value or no chance of success.

• Do not write her off yet.
• Everyone wrote off our team before we won the final.
• He had written the idea off as too expensive.

使い方： write someone/something off as something (Critics wrote the young singer off as a failure.)

類義語： dismiss, discount

よく使う表現： write off someone, write off their chances

債務を免除する、貸し倒れ処理する

貸したお金の返済を見込まず、損失として記録する。

やさしい英語で： To stop expecting payment of money owed and record it as a loss.

• The bank wrote off his debt.
• They agreed to write off part of the unpaid bill.
• Will the charity ask lenders to write these loans off?

使い方： write off something (The bank wrote off half of her debt.)

類義語： cancel, forgive

よく使う表現： write off a debt, write off unpaid loans

経費として計上する、控除する

使ったお金を事業の経費として記録する。税金が減ることもある。

やさしい英語で： To record money spent as a business cost, often reducing the tax you pay.

• You can write off business expenses.
• He wrote off the hotel bill as a travel expense.
• Can we write this purchase off against our taxes?

使い方： write something off as something (She wrote the train fare off as a business expense.)

類義語： expense, deduct

よく使う表現： write off travel costs, write off business expenses

全損と判定する

修理費が高すぎるため、壊れた物を全損と判断する。

やさしい英語で： To decide that something damaged would cost too much to repair and treat it as a complete loss.

• The crash wrote off my car.
• The insurance company has written off the damaged van.
• Will they write it off or pay for repairs?

使い方： write something off (The insurer wrote our van off after the accident.)

類義語： total

よく使う表現： write off a car, write off a vehicle

全額償却する、帳簿から除く

会社の資産にもう価値がないことを帳簿に記録する。

やさしい英語で： To officially record that something owned by a business has no remaining value.

• We wrote off the old equipment.
• The accountant wrote off stock that could no longer be sold.
• Should we write this asset off completely?

使い方： write off something (The company wrote off its obsolete equipment.)

よく使う表現： write off an asset, write off obsolete stock

減価償却する、償却する

資産の価値が時間とともに減る分を、その場で支払わず費用として記録する。

やさしい英語で： To record a cost as something loses value over time, without spending money at that moment.

• We write off depreciation every year.
• The firm wrote off part of the machine’s cost through depreciation.
• How much will you write off for amortization this year?

使い方： write off something over a period (We write off the equipment cost over five years.)

類義語： depreciate, amortize

よく使う表現： write off depreciation, write off annual amortization