Abandonment Value


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Abandonment Value

The value of an asset if it were sold immediately and all debts associated with it were repaid. That is, the abandonment value is what would be left over after an asset is sold and all the bills were paid. It is also called the liquidation value. See also: Market Price.
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References in periodicals archive ?
"Abandonment Values and Abandonment Decisions: A Clarification," Journal of Finance, 40: 1225-1228.
The impact of the WARN Act of firm value
If the abandonment value is $110,000 in each case, the decisions are obvious: asset A should be abandoned; assets B and C should be retained.
Asset impairment disclosures: will accounting for asset impairment lead to performance impairment?
Van Horne, "Abandonment Value and Capital Budgeting," Journal of Finance (December 1967), pp.
Effects of depreciation and corporate taxes on asset life under debt-equity financing
Long, "Abandonment Value and Capital Budgeting: Comment," Journal of Finance (March 1969), pp.
The information content of plant closing announcements: evidence from financial profiles and the stock price reaction

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