a","body":"[How to get a Hive Account](https://leofinance.io/@leoglossary/leoglossary-how-to-create-a-hive-account)\n___\n\nThe process engaged by a company in reducing the [book value](https://leofinance.io/@leoglossary/leoglossary-book-value) of an [asset](https://leofinance.io/@leoglossary/leoglossary-asset) if its is overstated compared to current [market](https://leofinance.io/@leoglossary/leoglossary-market) value.\n\nThis is an [accounting](https://leofinance.io/@leoglossary/leoglossary-accounting) tactic which affects the firm's [balance sheet](https://leofinance.io/@leoglossary/leoglossary-balance-sheet).\n\n* [LeoGlossary Main Menu](https://leofinance.io/@leoglossary/leoglossary-main-menu)\n\n#### General:\n\n* [What Is Leofinance](https://leofinance.io/@leoglossary/leoglossary-what-is-leofinance)\n","category":"hive-167922","children":0,"community":"hive-167922","community_title":"LeoFinance","created":"2023-01-02T21:05:39","curator_payout_value":"0.000 HBD","depth":0,"is_paidout":true,"json_metadata":"$2b","max_accepted_payout":"0.000 HBD","net_rshares":0,"payout":0,"payout_at":"2023-01-09T21:05:39","pending_payout_value":"0.000 HBD","percent_hbd":10000,"permlink":"leoglossary-write-down-7smr41","post_id":119565872,"promoted":"0.000 HBD","reblogs":0,"replies":"$2e","stats":"$2f","title":"LeoGlossary: Write Down","updated":"2023-01-02T21:05:39","url":"/hive-167922/@leoglossary/leoglossary-write-down-7smr41","num":"$undefined"} 39:T439,

How to get a Hive Account

The process engaged by a company in reducing the book value of an asset if its is overstated compared to current market value.