Write-ups 
Purpose
A write-up is generally understood to be a later change to the valuation of an asset. This change can take different forms, depending on the reasons for the change. There are two common reasons for write-ups:
You forgot to capitalize an asset in a fiscal year that is now closed, and this omission must now be corrected (write-ups to APC are usually called post-capitalization). This procedure is described in detail in Post-Capitalization (Write-Up to APC) .
The value adjustments (depreciation) that you calculated in the past were too high. You must now correct this error using a write-up in the current fiscal year. Excessive depreciation generally results from
The use of incorrect depreciation terms (incorrect expected useful life, incorrect depreciation key)
Unplanned depreciation, which is no longer valid in the current situation
A later reduction in the acquisition and production costs of an asset (for example, due to a subsequent credit memo)
Process Flow
Write-ups can be posted to:
Ordinary depreciation
Special depreciation
Unplanned depreciation
Manual depreciation
Transferred reserves
Write-ups increase the book value of a fixed asset. When used with a depreciation method based on the net book value, write-ups increase the planned depreciation. During a fiscal year change, the write-ups posted up to the year-end are balanced with the depreciation amounts.
Transaction Types
The standard transaction types allow you to post write-ups to each of these depreciation types (transaction type group 7x). When you post the write-up, the transaction type determines whether all depreciation areas are affected or only some of the areas. Furthermore, there are transaction types that allow for simultaneous posting of write-ups to ordinary and special depreciation.
You need to enter the correct accumulated depreciation account and the correct offsetting account for certain depreciation areas and depreciation types. This requirement applies to every area, for which asset values are posted automatically to the General Ledger, and for every depreciation type that these areas manage.
Procedure