nedskrivas

Nedskrivas is a Swedish verb meaning to write down or to reduce in value. In accounting and finance, nedskrivning refers to the impairment of an asset’s book value when its recoverable amount is lower than the asset’s carrying amount. The process typically involves estimating the recoverable amount, comparing it with the carrying amount, and recognizing a loss that reduces the asset’s recorded value.

In practice, nedskrivningar can affect various asset classes, including inventories (where the value is written down to net realizable value), tangible fixed assets, and intangible assets such as goodwill. The impairment loss is usually charged to the income statement and reduces future depreciation or amortization opportunities. Under many accounting frameworks, such as IFRS, the recoverable amount is the higher of fair value less costs of disposal and value in use, and impairment tests are performed when there are indications of a decline in value. Reversals of impairment losses are possible in some cases if the asset’s value recovers, with certain exceptions (for example, goodwill impairments are typically not reversed).

Nedskrivas is also used in everyday language outside strict accounting to describe a downward revision of value or price, such as a price cut or a revised estimate. The opposite concept is upskrivning, or revaluation, where permitted by applicable accounting rules to increase the asset’s recorded value. In sum, nedskrivas denotes both a formal accounting action and, more broadly, a downward revision of value.