Seinfeld, Season 8

Jerry:
What happened to my stereo? It's all smashed up.

Kramer:
That's right. Now it looks like it was broken during shipping and I insured it for $400.

Jerry:
But you were supposed to get me a refund.

Kramer:
You can't get a refund. Your warranty expired two years ago.

Jerry:
So were going to make the post office pay for my new stereo?

Kramer:
It's just a write-off for them.

Jerry:
How is it a write-off ?

Kramer:
They just write it off.

Jerry:
Write it off what?

Kramer:
Jerry, all these big companies, they write off everything.

Jerry:
You don't even know what a write-off is.

Kramer:
Do you?

Jerry:
No. I don't.

Kramer:
But they do and they are the ones writing it off.