What is revaluation of fixed assets? Discuss the various methods to revalue fixed asset.

Revaluation of fixed assets is a financial accounting process that involves updating the carrying value of fixed assets to reflect their current fair market value. This is typically done to ensure that the assets are being reported at a value that more accurately represents their true worth. Revaluation can be important for a company's financial statements, as it can impact metrics such as asset values, depreciation expenses, and shareholders' equity.

There are several methods used to revalue fixed assets, each with its own advantages and considerations:

1. Appraisal Method:
   This method involves hiring external appraisers to assess the fair market value of fixed assets. The ____ _____ _______ _____ ______.
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