net book value

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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.
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

net book value


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.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson

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.
Collins Dictionary of Economics, 4th ed. © C. Pass, B. Lowes, L. Davies 2005
References in periodicals archive ?
Equilibrium 2, (NBV, NBV) will be a PSNE if pW [greater than or equal to] W - [beta] (A + [phi] (1 - p))E and (1 - p) W [greater than or equal to] W - [beta] (A + [phi]p)E.
First, we write down the PPE figures per the accounts as follows: Opening ($) 140 Depreciation ($) (50) Revaluation ($) 100 Disposal ($) (80) (NBV = $100--$20) Closing ($) 200
For viruses in the NBV species group, a mixture of purified recombinant sigma C proteins from NBV, Pulau virus, Melaka virus, and Kampar virus was used as ELISA antigen for initial screening.
The NBV have a publication which clearly articulates the requirements on governance regarding professiona l scope of practice issues for all registered nurses (NBV 2007).
However, in the case of the Activities 15 and 18, if we only analyze the Table 4 of Capital Deficiency Analysis, we notice that the greatest capital cost weight concentrates in the item NBV, the one related to the net book value of the equipment used.
The differences stem from the treatment of the following: the subsidiaries' net assets (or net book value, NBV), the fair market value (FMV) increment assigned to the subsidiaries' assets and liabilities, and the purchase price differential assigned to goodwill.
Last week, just two days after announcing a buyout deal with NASC, Beverly announced it was considering a second offer from an investors group made up of Formation Capital LLC, Franklin Mutual Advisers LLC, Appaloosa Management LP and Northbrook NBV LLC--the same group that attempted a hostile takeover of the company earlier this year.
To maintain its pioneer positioning in the industry, New Energy Ventures created a technology-based subsidiary, NBV Technologies, to be the global leader in distributed generation products.
The owned aircraft portfolio totaled $7.7 billion in NBV as of March 31, 2018.
It would also include the right to legal aid, which DSD and fellow victim NBV were not entitled to when they launched a judicial review to overturn the parole board's decision to free Worboys.
Earlier this month, DSD and NBV welcomed a ruling which gave them and London Mayor Sadiq Khan the go-ahead to challenge what they describe as the Parole Board's "irrational" decision to release Worboys.