write-up

n.

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

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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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:

Land (appraisal increment)

Paid-in capital

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

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.

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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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