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Appraisal Capital |
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Appraisal Capital In accounting, an entry on a balance sheet for the amount by which an asset's appraised value exceeds its book value. When this occurs, the asset's book value is listed as its actual value and the difference is listed as appraisal capital, which is counted as equity. This practice is rare in the United States, but more common elsewhere. Want to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit the webmaster's page for free fun content. |
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