write-down vs depreciation

write-down and depreciation both are nouns.

Word	Noun	Adjective	Verb	Adverb
write-down	Yes	No	No	No
depreciation	Yes	No	No	No

As nouns, depreciation is a hypernym of write-down; that is, depreciation is a word with a broader meaning than write-down:

Other hypernyms of write-down include wear and tear.

write-down (noun)	depreciation (noun)
(accounting) reduction in the book value of an asset	a decrease in price or value
	a communication that belittles somebody or something
	decrease in value of an asset due to obsolescence or use