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| Subject | Russian | English |
| gen. | списать на убытки | write off as a loss (E.g.: At the end of the first quarter, Citicorp had written off as a loss 60 percent of its Argentine loans.  nytimes.com Denis Lebedev) |
| account. | списать убытки дочернего предприятия на счёт материнской компании | absorb a loss by a subsidiary |