The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.

将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。

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Collection of an account receivable previously written off is evidence that the write-off was an error; the receivable should therefore be reinstated as an asset.

收回已核销的账款证明原来的核销是个错误，因此该笔应收款应重新被列为资产。

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But that requires an immediate write-off at a time when the market prices of asset-backed loans are depressed.

ECONOMIST: Fannie Mae and Freddie Mac