actual value

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.

actual value

The true market value of a property if it were offered for sale at a particular time to a buyer with sufficient information about the property to make an informed decision. Contrast with book value, which is the original purchase price, plus capital expenditures, minus depreciation. Contrast also with perceived value based on fraud.

References in classic literature ?
Now, in order to get a blank sheet of paper with the king's stamp upon it, people were obliged to pay threepence more than the actual value of the paper.
In 1995, the city's estimated actual value for real property was about $7.
BRITISH workers have seen the actual value of their earnings fall by an average of 12.
A specialist advisor from Zurich then visited each home to conduct a full room-by-room appraisal to enable a detailed comparison between the perceived and actual value of a home's contents.
Seller says the actual value of the equipment is much greater than the asking price
Soon I would take this issue with Provincial Governments and will ask them to reduce the taxes on transfer of assets as due to higher duty people do not present the actual value of their assets to avoid taxes, he further said and added that due to lesser taxes, people would show the real value of their assets and the actual duty would be determined.
Showing love to the home country in your spirit is the first lesson you have to learn before getting to class, so I want this to have an actual value and an eternal meaning," he told students at the Al Nukhba Model school and Nad Al Hamar School for Primary Education.
Our job is to set values for all commercial and residential properties in the city as fairly, accurately and uniformly as possible, and we believe that the Actual Value Initiative will achieve this goal.
In some cases, money may just serve as a score: the higher number wins, regardless of the actual value," says study coauthor John Opfer.
A spokeswoman added: "We are still trying to establish the actual value.
In a good market in which the market exhibits no depreciation and the project is completed on budget as well as on schedule, in theory, the spread between the perceived value and actual value remains at 30%.
The cheque will be completed by the club to the actual value of the ticket available.