Newborn and Write-off

Newborn noun - A recently born person.

Write-off and newborn are semantically related In some cases you can use "Write-off" instead a noun "Newborn".

Write-off noun - (accounting) reduction in the book value of an asset.

Newborn and write-off are semantically related in baby topic. Sometimes you can use "Newborn" instead a noun phrase "Write-off", if it concerns topics such as infant.