net book value

(redirected from NBV)
Also found in: 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 ?
First, the prevalence of 18% (2/11) of the NBV group viruses in D.
Under the proprietary view, 75% of the subsidiary's NBV, FMV increment, and goodwill is allocated to the parent.
The Asia business now accounts for 24% of the total AXA Group NBV, and is now the largest contributor to the global business.
One of the women, identified only as DSD, was the first of Worboys' victims to make a complaint to the Met in 2003 - although a woman went to City of London Police the previous year - while the other, NBV, contacted them after she was attacked in July 2007.
In their test cases brought on behalf of other victims, DSD and NBV alleged that the Met failed to conduct a reasonable and effi-cient investigation into the assaults upon them and, as a result, failed to apprehend and secure the conviction of Worboys for an unreasonably long period of time, during which he was free to continue his attacks.
Meanwhile, the Formation Capital consortium--comprised of Formation Capital LLC, Appaloosa Management LP, Franklin Mutual Advisers LLC and Northbrook NBV LLC--has been trying to buy Beverly Enterprises for $1.
The provisions of both SFAS 141, Business Combinations, and 142, Goodwill and Other Intangible Assets, have led to an acceptance of the reported NBV as evidence of the FMV of the tangible assets.
Before joining Forrester, she served in management positions at Nike European Operations NBV (Netherlands), PriceWaterhouseCoopers (England), and Kellogg Company (England).
Regulatory authorities are grappling with the implications of nursing workforce shortfalls and meeting their prime mandate to maintain the safety of the public (QNC 2008; NBV 2008; NSW NMB 2008).
The company had been fighting a hostile takeover attempt by Formation Capital, an investors group comprised of Formation Capital LLC, Appaloosa Management LP, Franklin Mutual Advisers LLC and Northbrook NBV.
If you spot the bounder driving his green Range Rover - registration G516 NBV - stop him in his tracks and arrest him with the words "You're nasty and you're nicked