net book value

Net book value

The current book value of an asset or liability; that is, its original book value net of any accounting adjustments such as depreciation.

Net Book Value

In accounting, an asset's original price minus depreciation and amortization. For example, if a company bought piece of technological equipment for $100,000 with an absolute physical life of ten years and a patent lasting 20 years, one would account the net book value as the original price and subtract $10,000 per year (for depreciation due to reduced physical life) and $5,000 per year (for amortization).

In accounting a company, the net book value is the value of the company's assets minus the value of its liabilities and intangible assets. Put another way, the book value is the shareholders' equity, or how much the company would be worth if it paid of all of its debts and liquidated immediately. It is also known as the written-down value.

net book value

written down value

the accounting value of a FIXED ASSET in a firm's BALANCE SHEET that represents its original cost less cumulative DEPRECIATION charged to date.

net book value

the accounting value of a FIXED ASSET in a firm's BALANCE SHEET that represents its original cost less cumulative DEPRECIATION charged to date.

单词	net book value
释义	LegalSeeActual Cash Value net book value Net book value The current book value of an asset or liability; that is, its original book value net of any accounting adjustments such as depreciation. Net Book Value In accounting, an asset's original price minus depreciation and amortization. For example, if a company bought piece of technological equipment for $100,000 with an absolute physical life of ten years and a patent lasting 20 years, one would account the net book value as the original price and subtract $10,000 per year (for depreciation due to reduced physical life) and $5,000 per year (for amortization). In accounting a company, the net book value is the value of the company's assets minus the value of its liabilities and intangible assets. Put another way, the book value is the shareholders' equity, or how much the company would be worth if it paid of all of its debts and liquidated immediately. It is also known as the written-down value. net book value or written down value the accounting value of a FIXED ASSET in a firm's BALANCE SHEET that represents its original cost less cumulative DEPRECIATION charged to date. net book value the accounting value of a FIXED ASSET in a firm's BALANCE SHEET that represents its original cost less cumulative DEPRECIATION charged to date. AcronymsSeeNBV
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