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carrying value

   Also found in: Wikipedia 0.03 sec.
Carrying Value
Also know as "book value," it is a company's total assets minus intangible assets and liabilities, such as debt.

Notes:
This is different than market value, as it can be higher or lower depending on the circumstances.

See also: Book Value
Carrying value
Book value.
carrying value
See book value.
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FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.
Asset impairment and disposal: new accounting guidance for long-lived ... by Luecke, Randall W. / Journal of Accountancy
In making these computations, the company will collapse its LIFO layers and increase the LIFO carrying value for the LIFO recapture amount.
S elections and LIFO recapture by Hackney, Jeffery A. / The Tax Adviser
It said it was reviewing the carrying value of patents and said it might write down an account receivable carried to reflect what the company is owed by a former officer who, the company says, embezzled funds.
FIRM'S ASSETS DUBIOUS : NASDAQ SUSPENDS COMPARATOR TRADE by Daily News (Los Angeles, CA)
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