Stock Write Down ...

The original Microsoft Surface Tablet was a disaster and led to massive stock write downs.  Without the stock write downs, the Microsoft data would be over optimistic for stakeholders.  Profit would be overstated.  Assets (particularly stock) would be overstated.  The stock write down, an expense, ensures expenses are not understated and profit and assets are not overstated. (the latest Surface is very successful, but not the original)

http://thenextweb.com/microsoft/2013/07/31/with-just-853m-in-revenue-microsofts-surface-experiment-is-officially-a-financial-failure/