Appraisal Capital

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.
References in periodicals archive ?
Review Appraisal Capital Improvements Projects (CIP) Companies Generally Will Be Required To Perform All Services Within The Specified Time Limits.
Exploration and appraisal capital expenditures increased to $127 million in the quarter, an increase of 35 per cent over exploration and appraisal capital expenditures of $94 million in Q1 2008.
Exploration and appraisal capital expenditures totaled US$318 million in 2008, a 20 per cent increase over exploration and appraisal capital expenditures of US$266 million in 2007.
Exploration and appraisal capital expenditures totaled $318 million in 2008, a 20 per cent increase over exploration and appraisal capital expenditures of $266 million in 2007.
Exploration and appraisal capital expenditures totaled $56 million in the quarter, an increase of 81 per cent over exploration and appraisal capital expenditures of $31 million in the third quarter of 2007.
estimated 2008 exploration and appraisal capital expenditures amount to $302 million, resulting in four discoveries to date in 2008 (44 per cent success rate) and the pursuit of extensive seismic programs to build the Corporation's resources base.
Exploration and appraisal capital expenditures increased to US$94 million in the quarter, an increase of 34 per cent over exploration and appraisal capital expenditures of US$70 million in the first quarter of 2007.
Development drilling is the largest item, accounting for $790 million or 61 per cent of the development estimate; and, - estimated 2008 exploration and appraisal capital expenditures amount to $302 million, resulting in four discoveries to date in 2008 (44 per cent success rate) and the pursuit of extensive seismic programs to build the Corporation's resources base.
Development drilling is the largest item, accounting for $734 million or 59 per cent of the development budget; and, - budgeted exploration and appraisal capital expenditures amount to $345 million including $173 million in Nigeria (excluding the deepwater license area) and Cameroon, $50 million in deepwater Nigeria and the JDZ, $86 million in Gabon and $36 million in the Kurdistan Region of Iraq.
Exploration and appraisal capital expenditures increased to CDN$70 million in the first quarter of 2007 from CDN$7 million in the first quarter of 2006.