where does a write down impact a business 
a write down has two impacts on a company on its income statement and its balance sheet the bottom linein accounting a write down is a term for an asset s reduction in book value when its fair market value fmv has fallen below the carrying book value and thus becomes an impaired asset the amount of the write down is the difference between the book value of the asset and the amount of cash that the business can obtain by disposing of it in the most optimal manner 