When a company makes a very large one-time write off, it's said to take a(n):

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A big bath refers to the practice of taking a one-time large write-off to reduce taxable income and make future earnings look better in comparison. It is commonly used by companies during times of financial distress or restructuring. The other options - aggressive accounting position, earnings smoothing approach, and legitimate discretion approach - do not specifically relate to a large one-time write-off.

When a Company Makes a Very Large One-Time Write Off