Abandonment Value

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Abandonment Value

The value of an asset if it were sold immediately and all debts associated with it were repaid. That is, the abandonment value is what would be left over after an asset is sold and all the bills were paid. It is also called the liquidation value. See also: Market Price.

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Liquidation Value			If its value in place (the net present value of remaining cash flows) falls below its abandonment value (the amount that could be obtained through sale or other disposal), the asset should be abandoned and an impairment realized. Asset impairment disclosures: will accounting for asset impairment ... by Smith, Kimberly J. / Journal of Accountancy Emery, "Asset Growth, Abandonment Value and the Replacement Decision of Like-for-Like Capital Assets," Journal of Financial and Quantitative Analysis (June 1980), pp. Effects of depreciation and corporate taxes on asset life under ... by Prezas, Alexandros P. / Financial Management			A1 AA AAA AAA tenant AAA+ Bank AAAA Spot Contract AAII Aandeel Aandeel aan toonder Aanduiding op facturen Aanhangsel Aanklager Aansprakelijkheid AATPO ABA Transit Number Abacus Abaissement de la notation Abandon Abandon Rate Abandonar Abandonare Abandoned Property abandonment Abandonment and Salvage Abandonment Option Abandonment Value Abandonner Abandonnieren abatement Abatement Cost Abbrochment ABC ABC Agreement ABC Analyzed Issue ABC Method ABC News/Money Magazine Consumer Comfort Index ABC Statement ABCD Counties Abend Abeyance Abeyance Order Ability to Pay able to purchase Abnormal Return Abnormal Returns abnormal sale Abnormal Spoilage ABO abode above building standard Above Par			abandonment of a trademark Abandonment of an action Abandonment of an action Abandonment of an action Abandonment of an action Abandonment of an action Abandonment of an easement Abandonment of an easement Abandonment of an easement Abandonment of an easement Abandonment of an easement abandonment of care Abandonment of domicile Abandonment of domicile Abandonment of domicile Abandonment of domicile Abandonment of domicile Abandonment of railways Abandonment of railways Abandonment of railways Abandonment of railways Abandonment of railways Abandonment of wife and children Abandonment of wife and children Abandonment of wife and children Abandonment of wife and children Abandonment of wife and children Abandonment option Abandonment Options Abandonment or Destruction Abandonment Value Abandonment Values Abandonment, Alteration, and Vacation Abandonment, Alteration, and Vacation Abandonment, Alteration, and Vacation abandonments abandonments abandonments abandonments abandonments Abandonner Abandonnieren abandons abandons abandons abandons abandons abandons ship abandons ship abandons ship abandons ship Abandonware Abandonware Abandum Abanet Abanga Abankin, Pavel Abankin, Pavel Sergeevich Abannation Abano Abano, Pietro d'

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