net book value

(redirected from Actual Values)

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.
References in classic literature ?
Now, in order to get a blank sheet of paper with the king's stamp upon it, people were obliged to pay threepence more than the actual value of the paper.
Of all the objects in a home, the study revealed that clothing was the area where participants most underestimate actual values, with the majority of participants significantly miscalculating the amount of clothing in their wardrobes and how much it would cost to replace each item.
By: IMRAN ALI KUNDI ISLAMABAD, June 6 (THE NATION): Federal Minister for Finance and Economic Affairs Abdul Hafeez Sheikh on Sunday said that he would ask the Provincial Governments to reduce the taxes on the transfer of assets so that the people could present actual values of their assets.
Inventory & A/R shown at a nominal value to be adjusted based on actual values at closing.
The statement said there had been a steady increase in the actual values of repairs completed on each vessel and the final revenue figures could cross $143 million.
All models are CE, UL, and C-UL approved and have universal inputs and outputs and LED display or setpoint and actual values.
This tool features an LED display that shows the operator a real-time goal and actual values.
The team's findings indicate that the actual values of water vapor's capacity to absorb sunlight should be within about 10 percent of the theoretical calculations to date.
SPC-PRO 5 displays continuous updates of actual values and uses color coding for precontrol and PQS (product quality standard).
In our original manuscript, we provided actual values up to one decimal place, but because of overlapping of the numbers in our Figure 2, we rounded off the values.
Elsewhere they are offered as an element of praise, as when Colin Powell is described as exemplifying "traditional American values" Nowhere, however, are the actual values identified, and I propose to remedy that deficiency.
0 also adds specific contract information -- data provider symbol, data file start and end dates, and actual values for specific days.