write off vs write-off

write off is not a noun while write-off is a noun.

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

write off (noun)	write-off (noun)
	the act of cancelling from an account a bad debt or a worthless asset
	(accounting) reduction in the book value of an asset

write off (verb)	write-off (verb)
reduce the estimated value of something
concede the loss or worthlessness of something or somebody
write something fluently, and without hesitation
cancel (a debt)