charge-off
charge-off — verb
- charge-offpresent simple I / you / we / they
- charge-offs3rd person singular
- charge-offing-ing form
- charge-offedpast simple
1. to treat an unpaid debt — such as a loan, invoice, or credit balance — as a loss
to treat an unpaid debt — such as a loan, invoice, or credit balance — as a loss in a company's financial records because the debtor is unlikely to pay it back.
The bank charged off 2.4 million dollars in bad credit card debt last year.
charge off + [amount] in [debt type]
After six months without a single payment, the lender charged off the outstanding car loan.
charge off + [specific debt item]
The retailer charged off the unpaid invoices after the customer filed for bankruptcy.
The firm's accountants charged off the old receivables to keep the books audit-ready.
- write off
more common in everyday business language; 'charge off' is the formal accounting term
- write down
reduces the recorded value but does not remove it entirely from the books
- deduct
general tax term; does not specifically refer to unpaid debts
文法句型
charge off + [amount] as [classification]
用法筆記
Usually followed by a specific dollar amount or a noun phrase naming the debt. The debtor is often mentioned in a prepositional phrase beginning with 'by' or 'from', but this is optional.
常見錯誤
charge-off — phrasal verb
- charge-offbase form
- charge-offs3rd person singular
- charge-offing-ing form
- charge-offedpast simple
1. to take an unpaid amount out of a company's accounts and cancel it from the list
to take an unpaid amount out of a company's accounts and cancel it from the list of debts still owed — the particle 'off' can be separated from 'charge' by placing the debt between the two words.
The credit union charged the delinquent mortgage off after the borrower stopped all contact.
separable: charge [debt] off after [condition]
Before year end, the company charged off every invoice more than 180 days past due.
charge off + [time-conditioned noun]
The manufacturer charged the unpaid balance off after its largest client went bankrupt.
Small clinics often have to charge off unpaid medical bills that insurance companies refuse to cover.
The court let the landlord charge off the unpaid rent as a business expense.
- collect
successfully receiving payment instead of treating the debt as lost
文法句型
charge off + [noun phrase]
charge [noun phrase] off
用法筆記
The particle 'off' can be separated from 'charge' by the object: 'The bank charged the bad loans off in December.' However, the adjacent form 'charged off the loans' is more common in formal accounting writing.