net book value


Also found in: Legal, Acronyms.

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 ?
Additionally, the company stated that its estimated net book value of common stock as of 31 May 2016, is USD22.
Also, the company's current net book value may also be materially different from its estimated net book value as of 29 February 2016, besides, it said it is not obligated to update or revise this value.
Also, this net book value may also be materially different from its estimated net book value as of 30 November 2015, the company stated and that it is not obligated to update or revise this value.
The definitive agreement includes a purchase price adjustment based on changes in the company's net book value at the time of the closing.
In addition, we have determined the net book value of corporate-wide goodwill exceeded the estimated fair market value and, accordingly will record a non-cash impairment loss of $3.
Reportedly, net book value reflects not only the bad debt reserve, but also interest deferrals, allowances for cash option loans (specific loans on which customers can earn a waiver of interest), and allowances for charged off interest.
Expects to reduce net book value of aircraft portfolio by $450 million
The estimated net book value amount is unaudited, has not been verified or reviewed by any third party and may be materially different from from its current net book value, the company also said and it is not obligated to update or revise its estimated net book value.
This investment will increase TreeCon's net book value to over $1.