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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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved
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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.