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They are then written off even further, branded "non-compliant" or "aggressive".
Remember how Nigel Mansell came so close in Adelaide in 1986, was then written off after losing out to his Williams team-mate Nelson Piquet the following season, but bounced back finally in 1992?
The doomed project would have to be shut down and then written off, with the marketplace reacting to the stumble in a predictable fashion: Enron shares would drop, the company would remain in the doghouse for a few months, and perhaps a few heads would roll.
While the company has enjoyed success in the tablet and computer space, its Windows Phone – now renamed as simply Windows 10 Mobile – has seen its market share collapse, its champion Nokia bought by Microsoft and then written off and now Microsoft is left without a real aspirational flagship.
This outlay is booked as an asset and then written off gradually over the probable life of the policy.
He also allegedly use the "Distressed Asset/Debt (DAD) shelter in which fallen securities were bought at pennies on the dollar and then written off at their original full value, again generating huge losses.
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The bank proposed replacing 1.4 trillion won ($1.07 billion) of debt with stock and then writing off another 1.4 trillion won in debt.
Although private equity is often criticised for buying-up assets only to then write off a firm, in Moleskine's case it provided the oomph for growth.
In 2012 the American company sacked Mr Lynch, then wrote off most of the purchase price and accused the British firm of having dressed up its accounts.
The suit contends that the defendants used corporate funds and credit cards for personal purchases, and then wrote off the purchases as business expenses.
Texas has both a moral and legal obligation to remake a system that is crippling, then writing off, the state's most vulnerable children.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com