carrying value

(redirected from Carry value)
Also found in: Wikipedia.

Carrying value

Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

carrying value

Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
These goods carry value millions of Rupees including cloth, vehicles engines, tyres and cosmetics.
It's the feeling you carry when your decisions carry value and result in consistent "good" victories.
The provision of health care must carry value to all concerned, but first and foremost to the patient.