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.

  • 3
    It's not "double-entry accounting". :P
    – Lawrence
    Jan 5, 2019 at 16:49
  • 2
    Madoffing the books? Jan 5, 2019 at 17:05

1 Answer 1


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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