Words / B / Business

big bath

noun

C2CEFR level
80/100Rarity: very rare
TechnicalRegister

The deliberate overstatement of losses in a weak period so that later periods look stronger by comparison.

Incoming management took a big bath in year one, writing down everything in sight so every subsequent quarter would beat expectations.

Topic: Accounting in Business English

Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.

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More business words: Accounting