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Writeup

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writeup
An accounting increase in the book value of an asset without an accompanying expenditure of funds. For example, if a firm accounts for inventory on the basis of market value, the firm may need a writeup of inventory during a period of price inflation.
Writeup
In accounting, an increase in the value of an asset without an expenditure. For example, if a company spends money to renovate its office and that causes the value of the office to increase, this is not a writeup. A writeup, however, may occur if the value of the office increases for some other reason, such as gentrification. Writeups are most common during a period of price inflation in situations in which the company conducts accounting according to the fair market value of its assets.


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