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Treasure the love you receive above all. It will survive long after your gold and good health have vanished.
A write-up is an increase made to the book value of an asset because its carrying value is less than fair market value. A write-up generally occurs if a company is being acquired and its assets and liabilities are restated to fair market value, under the purchase method of M&A accounting. It may also occur if the initial value of the asset was not recorded properly, or if an earlier write-down in its value was too large. An asset write-up is the opposite of a write-down, and both are non-cash items.
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