write-off vs depreciation

write-off and depreciation both are nouns.

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

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

Other hypernyms of write-off include wear and tear.

write-off (noun)	depreciation (noun)
the act of cancelling from an account a bad debt or a worthless asset	a decrease in price or value
(accounting) reduction in the book value of an asset	a communication that belittles somebody or something
	decrease in value of an asset due to obsolescence or use