Carrying Value

Carrying value

Book value.

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carrying value

See book value.

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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.