net book value

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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

or

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 periodicals archive ?
DSD alleged that she suffered a depressive disorder as a result of her treatment by officers during the 2003 investigation, while NBV claimed that she suffered serious distress, anxiety, guilt and an exacerbation of post-traumatic disorder and depression as a result of her treatment during 2007.
First, the prevalence of 18% (2/11) of the NBV group viruses in D.
Following the partial sale of our Life & Savings business in the UK in 2010, 1Q10 APE and NBV published figures were restated to exclude volumes and margins related to the sold portion of the business, as follows:
0% APPENDIX 6: Life & Savings New Business Volume (APE), Value (NBV) and NBV to APE margin / APE, NBV & NBV margin - main countries, regions and modelled businesses 9M09 9M10 Change on a 9M09 9M10 APE APE comparable basis NBV NBV in Euro million United States 770 741 -7.
The group--including Formation Capital, Appaloosa Management LP, Franklin Mutual Advisors LLC and Northbrook NBV LLC--filed documents with the Securities and Exchange Commission saying that it had offered Beverly $11.
NYU-Hospital for Joint Diseases Department of Orthopaedic Surgery, NYU Medical Center, 550 First Avenue, NBV 21W37, New York, New York, 10016.
and Northbrook NBV LLC to acquire BEI at a higher price than in BEI's previously announced agreement with North American Senior Care, Inc.
This capital efficient business represented 41% of total UK Life APE and 69% of total UK Life NBV in 2009.
The investor group, which includes Appaloosa Management LP, Franklin Mutual Advisors LLC, Formation Capital LLC and Northbrook NBV LLC, offered Beverly $11.
NYU Medical Center, Department of Orthopaedic Surgery, 550 First Avenue, NBV 21W37, New York, New York 10016.
BEI") (NYSE: BEV) and the Formation Capital consortium - comprised of Formation Capital LLC, Appaloosa Management LP, Franklin Mutual Advisers LLC, and Northbrook NBV - today announced that they have reached an agreement under which the consortium will terminate its proxy contest.
1% APPENDIX 5: Life & Savings New Business Volume (APE), Value (NBV) and NBV to APE margin APE, NBV & NBV margin - 12 main countries, regions and modelled businesses In Euro million 1H08 1H09 Change on a 1H08 NBV APE APE comparable basis United States 808 576 -37.