Adjusted Net Asset Value

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Adjusted Net Asset Value

An expression of the underlying value of the company. It is calculated by taking the market value of assets and subtracting the value of all its liabilities, including those not reflected on a balance sheet. Critics maintain that the adjusted net asset value understates a company's real value because it does not properly account for intangible assets. It is also called the adjusted book value.
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Once it decreases, the company will recognize income on these assets based on the lower adjusted book values.