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appraisal capital

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Th This involves writing up an asset when it is appraised at a value that exceeds book value. The entry process is to debit the asset for the new increased value and credit the appraisal capital. Because this can prove to be an inaccurate assessement for capital, this method is rarely used in the United States but may be used in businesses around the world, whereas businesses in the United States appraise capital based an asset's present value.