Akademik

charge-off
charge-off ˈcharge-off noun [countable] ACCOUNTING COMMERCE
when you lose profit because money that is owed to you will not be repaid:

• Charge-offs for loan losses were only 0.7% of total loans, about half the average for regional banks.

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charge-off UK US noun [C]
FINANCE, ACCOUNTING a statement by a creditor (= someone who is owed money) that a debt will probably not be paid and is counted as a loss
Compare WRITE-OFF(Cf. ↑write-off)

Financial and business terms. 2012.