Revaluation Surplus

The revaluation surplus shows increases in the fair value over the historical cost. For information, in the event of a revaluation of assets, the surplus is classified as an equity item, or as goodwill in possession, or according to the case as a revaluation of the slow moving inventory.

- Used to explain the concept in accounting and business contexts.
- Used when training staff or documenting procedures and policies.

- Example: Teams reference **Revaluation Surplus** when defining terms in manuals, policies, or training materials.

- Why it matters: Improves clarity and consistency across documentation and decision-making.