ofwegschrijven

Ofwegschrijven is a Dutch verb used mainly in administrative and accounting language to indicate removing an item from official records by writing it off. In practice, it refers to deleting a debt, asset, or other entry from a ledger or registry so that it no longer affects financial statements or lists. The term is most commonly encountered in bookkeeping contexts; the more formal and widely accepted terms in accounting are afboeken or wegboeken, while wegschrijven may appear in less formal or older texts.

Word formation and spelling: the core verb is wegschrijven, a separable Dutch verb meaning to write off or erase. Some sources spell the construction as ofwegschrijven (joining the words) or use the phrase “of wegschrijven” in procedural sentences, reflecting a wording choice rather than a different meaning. The exact usage can vary by author, region, and formality.

Usage and context: ofwegschrijven is used when an item is deemed irrelevant or uncollectible and thus removed from records. Typical contexts include unpaid debts that are written off, obsolete assets that are decommissioned, or entries on a list that are canceled. In formal bookkeeping, afboeken remains the preferred technical term, while wegschrijven or wegboeken may appear in internal notes or less formal communications.

See also: afboeken, wegboeken, schrappen, balans, vordering, activa, passiva.