write-up

(rīt'ŭp')
n.

1. A published account, review, or notice, especially a favorable one.
2. Accounting. An intentional overevaluation of a corporation's assets.

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Increase in the book value of an asset not due to a cash payment or other asset, issuance of a liability, or issuance of stock.
Generally, this is not a permitted accounting practice. One exception is the write-up of fixed assets in a purchase method merger. Another exception is the case of a discovery of a natural resource such as oil on the land premises. In this unique situation, land can be charged for this discovery at fair market value as follows:

The land (appraisal increment) account would then be subject to depletion.

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1.  Write a report or description, as for publication, as in She's been writing up these local concerts for years. [Early 1400s]
2.  Overvalue an asset, as in That accountant is always writing up our equipment, forgetting depreciation.

An increase made to the book value of an asset because it is undervalued compared to market values.

Investopedia Says:
A write-up will increase a company's accounting book value without any expenditures. For example, if an economy experiences significant inflation, a production company may decide to write up its inventory to better match the market price.

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For a list of words related to write-up, see:

• Journalism - write-up: description of news event; story

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Dansk (Danish)
n. - udarbejdelse

Nederlands (Dutch)
verslag

Français (French)
n. - (Journ) article, (Fin) augmentation de la valeur comptable (d'un stock)

Deutsch (German)
n. - Bericht, Kritik

Ελληνική (Greek)
n. - επαινετική κριτική

Italiano (Italian)
recensione, rivalutazione

Português (Portuguese)
n. - relatório (m), narração (f), reportagem (f)

Русский (Russian)
восхваление в печати, высокая оценка, рекламирование, запись (в учетном регистре), повышающая стоимость, отчет

Español (Spanish)
n. - crítica, relato, crónica elogiosa, valoración excesiva

Svenska (Swedish)
n. - god kritik

中文（简体）(Chinese (Simplified))
捧场文章, 帐面价值的提高

中文（繁體）(Chinese (Traditional))
n. - 捧場文章, 帳面價值的提高

한국어 (Korean)
n. - (신문 따위의) 기사, (법인 자산의) 과대 평가, 평가 절상

日本語 (Japanese)
n. - 記事, 評価増し

العربيه (Arabic)
‏(الاسم) مقال تقريظي‏

עברית (Hebrew)
n. - ‮דו"ח שהתפרסם, סקירה, תיאור מפורט‬

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