Written-Down Value

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Written-down value

The book value of an asset after allowing for depreciation and amortization.

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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actual value Balancing Charge Carrying Value Net Book Value Valor escriturado			The general technique can be used for many other calculations--for instance, working out the written-down value of an asset or the outstanding balance, interest and repayments for a loan. Fresh fields: building a reliable and thorough spreadsheet-based ... by Aldridge, Stephen / Financial Management (UK) This gain represents the difference between the sales price of the Power-One shares and the written-down value at December 31, 2008 (based on original cost, the Company actually realized a gain on the sale of Power-One shares in the amount of $21,000, or $13,000 after tax). Bel Reports 2009 Third Quarter Results by Business Wire			Wrinkled Wrinkles Writ Writ of Attachment writ of certiorari writ of ejectment Writ of Error writ of execution Writ of Seizure and Sale Write Write Down Write Off Write Out Write-Back write-down write-off Writedown Writeoff Writer Writeup Writing Writing Cash-Secured Puts Writing Naked Writing puts to acquire stock Writing-Down Allowance Written-Down Value Wrong-way risk Wrongful Act Wrongful Death Wrongful Dishonor Wrongful Dismissal Wrongful Termination Clause Wrongful Termination Lawsuit WS WST WT WTI WW WYSIWYG WYSIWYP X X or XD XAF XAG XAU XBA XBB XBC XBD XCD XD			written requests for information written requirement Written Scheme of Investigation Written Schemes of Examination Written Standard Procedure written statement written statement of defense Written Statement under Penalty of Perjury written statements of accusation Written Submission Written Supervisory Procedures written symbol written terms written text Written Textual Production and Consumption written ticket written ticket written ticket written ticket written ticket Written Transitional Living Plan written up written up written up written up Written User Documentation Written Warning written word written word Written word of God Written-Down Value Written-Down Values Written-off Vehicle Writtle Parish Council Wrizzle WRJ WRJC WRJHCP WRJSL Wrk Wrk Wrk Wrk Wrk Wrk WRKG WRKR WRKUSRPRF WRL WRLA WRLAMR WRLBP WRLC WRLD WRLF WRLG WRLIC WRLP WRLS WRLSI

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