carrying value

Carrying 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.

carrying value

References in periodicals archive ?
4m from the sale of SPL, a specialist in oil and gas measurement and laboratory services, which is approximately the company's carrying value.
Peoples Financial Corporation (NASDAQ Capital Market: PFBX), parent of The Peoples Bank, said it has completed the auction of 18 real estate parcels with a carrying value of USD1.
The auction included the sale of 18 real estate parcels from the company's Other Real Estate (ORE) portfolio with a carrying value of USD1,768,112 for a net loss of USD857,815.
On September 30, 2013, the residual portfolio comprised 22 unquoted holding with an aggregate carrying value of PS42.
13 May 2013 a[euro]" UK residential property owner and manager Grainger Plc (LON:GRI) and sector investor Dorrington Plc today announced they had formed a 50/50 joint venture to acquire a portfolio of South London residential units at a carrying value of GBP111m (USD170.
More specifically, the ASU would provide preparers with an option to use qualitative factors to assess whether a reporting unit's fair value is less than its carrying value in order to determine whether it is necessary to perform the two-step impairment test currently required by FASB.
9 million charge representing its share of Rite Aid's loss and the diminished carrying value of its 30% stake in the American drug chain.
142 requires companies to test intangible assets, including goodwill, for impairment at least annually by comparing their carrying value to their fair value.
the carrying value of the NRE's "investment property" is hot greater than 50 percent of the carrying value of all its properties at the end of the year (the "50-percent investment property test"); or
i) For purposes of determining the financial holding company's regulatory capital, apply to the financial holding company's adjusted carrying value of such shares, assets, or ownership interests a capital charge determined by the Board that must be:
I believe management judgment and auditor review enable us to accurately and reliably report the proper carrying value of goodwill.
7% of the difference between the LIFO carrying value and the non-LIFO carrying value of the taxpayer's inventory (the LIFO reserve) on the last day of the taxpayer's last tax year ended before Oct.