net book value

(redirected from Net Book Values)

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 ?
The total proceeds from this transaction will exceed the net book values of the aircraft, which continues our record of moving on older aircraft at premiums to net book value.
for a price equal to its book value, and (v) the granting by Fidelity to Citadel of a one-year transferable option to purchase two buildings (including the location of the Company's executive offices) at a price equal to their net book values at June 30, 1994 ($9.
Robert Swan, CFO of Kushner-Locke, stated "Should warrant holders elect to exercise, the exercise will improve the capital structure of the company by providing new equity at rates per share in excess of current net book values.