I don’t think they can write it off either way, though. It only makes sense to write off shows that haven’t made money. It’s just “retiring” when you’re taking about something that’s already been released. There’s no ulterior profit motive, unlike when they write off unreleased movies and shows.
I’m not a CPA, but I don’t think you can write off something that already made a profit. How would that even work, if companies were able to write off predicted ad revenue? They could make up any value and never have to pay any taxes at all.
I don’t think write-offs have anything to do with them removing these episodes.