write-off vs wear and tear

write-off and wear and tear both are nouns.

Word	Noun	Adjective	Verb	Adverb
write-off	Yes	No	No	No
wear and tear	Yes	No	No	No

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

Other hypernyms of write-off include depreciation.

write-off (noun)	wear and tear (noun)
the act of cancelling from an account a bad debt or a worthless asset	decrease in value of an asset due to obsolescence or use
(accounting) reduction in the book value of an asset