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Carrying Value |
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Carrying value
Carrying Value In accounting, an asset's original price minus depreciation and amortization. That is, if a company bought a $100,000 piece of technological equipment with an absolute physical life of 10 years and a patent lasting 20 years, one would account the carrying value as the original price minus $10,000 per year (for depreciation due to reduced physical life) and $5,000 per year (for amortization). In accounting a company, the carrying value is the value of the company's assets and subtracting 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 or the book value. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| ? Mentioned in | ? References in periodicals archive | |
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Base Base-year LIFO Year cost Index carrying value 12/31/90 $10,000 100% $10,000 12/31/91 500 105 525 12/31/92 1,750 112 1,960 12/31/93 -- 120 -- 12/31/94 1,500 130 1,950 Total $13,750 105% $14,435 Assuming the LIFO recapture amount is $900, X's LIFO inventory at Dec. To determine if an impairment loss exists, the estimated total future cash flows (undiscounted and without interest charges) related to the asset grouping are compared to the carrying value of the assets. I also note that, at the time the definitive offer was received, the value was in excess of our then reflected carrying value for Vitality," said Michael Tokarz, Chairman & Portfolio Manager of MVC Capital. |
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