The net value of an asset. Equal to its original cost minus depreciation and amortization. (Also called “Depreciated Costâ€)
Same as depreciated cost.
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