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.

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


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 ?
In the PNSB deal, Air Selangor paid a price equivalent to 0.86 times of the net book value of PNSB's water concession business, i.e.
The Company undertakes no obligation to update or revise its estimate of tangible net book value.The estimated tangible net book value is unaudited and has not been verified or reviewed by any third party.
AGNC's March 31, 2018 tangible net book value per common share will be announced concurrently with the company's first quarter earnings release, which is scheduled for April 25, 2018.
After selling US-based StandardAero, DAE will now "refocus "its efforts on building a world class aerospace footprint anchored in Dubai." DAE's current net book value is $3.7 billion (Dh13.6 billion).
"These sales have resulted in a gain over our net book value and have generated more than USD30 million in cash, providing further resources to fund our ongoing acquisition program," said Colm Barrington, CEO of FLY.
DAE is the largest aircraft lessor in the Middle East as measured by net book value of its fleet as well as by annual revenue.
If an owner's employment is terminated for cause, a "penalty price" such as net book value, some percentage of fair market value or a defined value may be applied.
The net book value of the Tynedale Park fixed assets being disposed of was pounds 6.2 million.
FASL has been formed through the integration of both companies' Flash memory businesses and has a net book value of approximately USD3bn, according to the companies.
The multiple did not decline to 5 or less perhaps because of the underlying book values and the relationship of the price to the net book value as discussed in the following section, return on net assets.
Where "push-down" accounting is not utilized, the acquired company (target) would use only historical net book value and related equity value in its LCT calculations.