Write-Up
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. Related Terms:
Accounting
Book Value
Inventory
Market Value
Write Down
Write-Off |