Syllable division derived from spelling — this word is not in the pronouncing dictionary, so no phonetic transcription is shown rather than a guessed one.
write-down is a noun meaning "(accounting) reduction in the book value of an asset". It carries one recorded sense.
(accounting) reduction in the book value of an asset
accounting
Definitions, synonyms and semantic relations for write-down come from Princeton University’s WordNet. Commonness is measured against a corpus of everyday English. Full sources and licences.