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write-up

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write-up

  [rahyt-uhp]
Use write-up in a Sentence
–noun
1. a written description or account, as in a newspaper or magazine: The play got a terrible write-up.
2. Accounting. an increase in the book value of a corporation that is not warranted by the true assets of the corporation.
Origin:
1880–85, Americanism; n. use of v. phrase write up
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2009.
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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.

The American Heritage® Dictionary of the English Language, Fourth Edition
Copyright © 2009 by Houghton Mifflin Company.
Published by Houghton Mifflin Company. All rights reserved.
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Financial Dictionary

Write-Up

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

Investopedia Commentary

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 Links

What Are Fundamentals?
Can You Count On Goodwill?

See also: Accounting, Book Value, Inventory, Market Value, Write Down, Write-Off

Also spelled: Writeup

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