Akademik

write-back ˈwrite-back noun [countable, uncountable] ACCOUNTING

when the value of an asset that had been written off or written down increases, for example when a debt that you thought would not be paid is unexpectedly paid

write-back UK US noun [C] ACCOUNTING, FINANCE

► an amount added to a company's profit for a particular period relating to a possible future cost that will not now have to be paid: »

The bank's profit was helped by the write-back of a $27.6m bad-debt provision.