Definitions for "net book value"
Related Terms:
Accumulated depreciation, Book value, Net worth, Net assets, Tangible net worth, Capital employed, Net realizable value, Net realisable value, Goodwill, Total assets, Economic value added, Depreciation, Revaluation reserve, Eva, Nta, Net tangible assets, Owner's equity, Net quick assets, Roa, Current cost accounting, Roic, Total asset turnover, Straight-line depreciation, Rona, Embedded value, Return on assets, Npv, Valuation reserve, Net working capital, Purchase accounting, Asset turnover, Return on invested capital, Net worth statement, Shareholders' equity, Liquidation value, Capitalize, Net present value, Ebitda, Equity ratio, Depreciate, Write-off, Return on total assets, Other assets, Net current assets, Salvage value, Balance sheet equation, Long-term assets, Capital expenditures, Navps
The net value of an asset. Equal to its original cost (its book value) minus...
This is what an asset cost, as recorded in the books of account, less all the depreciation taken off the asset for age and wear.
historical cost of a fixed asset less the accumulated depreciation of that fixed asset.
The net value of an asset. Equal to its original cost minus depreciation and amortization. (Also called “Depreciated Costâ€)
Same as depreciated cost.
Refer to BOOK VALUE.
The cost of a fixed asset less accumulated depreciation.
Sometimes referred to as shareholder equity. This is the amount on the balance sheet remaining after deducting all liabilities from the net assets.
The original cost of an Asset less its accumulated Depreciation to date. This is the value of an Asset that is shown on the Balance Sheet.
is the current book value of an asset or liability; i.e., its original book value net of any accounting adjustments such as depreciation.
The written down value (after allowing for depreciation) of an asset.
Net book value is the difference between the original purchase cost of a fixed asset less the cumulative amount of depreciation that has been charged to the profit and loss account in relation to that asset. For example, if a piece of machinery had a purchase cost of £75,000 and depreciation of £50,000 had been charged on that asset, the net book value of the machinery in the balance sheet would be £25,000.
the value of an asset; under historical cost accounting, its purchase price minus accumulated depreciation charges.
The acquisition cost of an asset less any accumulated depreciation. See also book value and contra accounts.
This is what an asset originally cost to buy (called historical cost ) less a sum for wear and tear and ageing.
with respect to a business enterprise, the difference between total assets (net of accumulated depreciation, depletion, and amortization) and total liabilities of a business enterprise as they appear on the balance sheet (synonymous with Shareholder's Equity); with respect to an intangible asset, the capitalized cost of an intangible asset less accumulated amortization as it appears on the books of account of the business enterprise.
See Book value. Français: Valeur comptable nette Español: Net book value