Which term describes fraudulently recording an asset more than once?
Imagine someone was working out how much my company was worth, and had tallied up the value of some machines that were in one of my factories, but then I move the machines to another factory (before she got there), so she would include the same machines twice in the valuation.
Is there a term that generally describes fraudulently causing an asset to appear to exist multiple times?
Note: I'm not thinking about doing this.
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Double counting. Typically just erroneous bookkeeping but sometimes done with fraudulent intent. In this case it results in overstating assets. I don't think there's a separate term for when double counting is done with intent to defraud.
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