Appraisal Capital

Appraisal Capital

In accounting, an entry on a balance sheet for the amount by which an asset's appraised value exceeds its book value. When this occurs, the asset's book value is listed as its actual value and the difference is listed as appraisal capital, which is counted as equity. This practice is rare in the United States, but more common elsewhere.
References in periodicals archive ?
Review Appraisal Capital Improvements Projects (CIP) Companies Generally Will Be Required To Perform All Services Within The Specified Time Limits.