net book value

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. Bloomberg Financial Dictionary

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net book value net book value value1

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net book value UK US noun [S or U] (ABBREVIATION NBV) ACCOUNTING
the value of an asset calculated by subtracting depreciation (= reduction in its value) from its cost: »

The company said the net book value of assets at the date of completion is approximately €800m.

the value of a company, calculated by subtracting depreciation (= reduction in its value) from the difference between the value of its total assets and total debt: »

The company has an estimated net book value of about 88 million.


Financial and business terms. 2012.

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Look at other dictionaries:

  • 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. The New York Times Financial Glossary * * * net book value net book value ➔ value1 * * * net book value UK… …   Financial and business terms

  • net book value — NBV; = book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation …   Accounting dictionary

  • net book value — NBV; book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation.… …   Big dictionary of business and management

  • net book value — turto grynoji balansinė vertė statusas T sritis turto vertinimas apibrėžtis Atėmus nusidėvėjimo ar amortizacijos sumą gauta kapitalizuota turto įsigijimo savikaina, nurodoma verslo subjekto balanse. atitikmenys: angl. net book value ryšiai:… …   Lithuanian dictionary (lietuvių žodynas)

  • net book value — verslo subjekto grynoji balansinė vertė statusas T sritis turto vertinimas apibrėžtis Viso turto (atėmus sukauptas nusidėvėjimo, vertės sumažėjimo ar amortizacijos sumas) ir visų balanse rodomų įsipareigojimų vertės skirtumas. atitikmenys: angl.… …   Lithuanian dictionary (lietuvių žodynas)

  • net book value — …   Useful english dictionary

  • Net asset value — (NAV) is a term used to describe the value of an entity s assets less the value of its liabilities. The term is most commonly used in relation to open ended or mutual funds because shares of such funds registered with the U.S. Securities and… …   Wikipedia

  • net asset value — n: the portion represented by one share of stock of the excess of the market value of a corporation s assets over its liabilities Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. net asset value …   Law dictionary

  • Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… …   Wikipedia

  • Book Value — 1. The value at which an asset is carried on a balance sheet. To calculate, take the cost of an asset minus the accumulated depreciation. 2. The net asset value of a company, calculated by total assets minus intangible assets (patents, goodwill)… …   Investment dictionary

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