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Net Book Value
(redirected from NBV)

   Also found in: Acronyms 0.01 sec.
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.


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The NBV accreditation standards do not prohibit TAFE applications, unlike in other states and territories.
Last week, just two days after announcing a buyout deal with NASC, Beverly announced it was considering a second offer from an investors group made up of Formation Capital LLC, Franklin Mutual Advisers LLC, Appaloosa Management LP and Northbrook NBV LLC--the same group that attempted a hostile takeover of the company earlier this year.
To Estimated Cumulative Cost of End A Items in Service Accumulated Depreciation B NBV of End Items in Service C = A - B Total Work-in-Process D Cumulative Cost of End Items in E = A + D Service and Work-in-Process Depreciation Expense F Estimated Cost per End Item Total Estimated Program Costs G Total Number of End Items H Estimated Cost per End Item 2.
 
 
 
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