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1 net book value
The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations. -
2 book value
The net value of an asset reported on a statement of financial position. -
3 low-value pool depreciation
"In Australia, a fixed-asset depreciation method. Depreciation is calculated as the sum of low-cost assets (acquisitions) added to the pool in the current fiscal year + second element costs (acquisition adjustments) added in the current fiscal year (depreciated using the low-value pool percentage first-year rate regardless of when they were acquired in the year) + low-value assets added to the pool in the current fiscal year + closing net book value from the previous year (depreciated using the low-value pool percentage rate)."English-Arabic terms dictionary > low-value pool depreciation
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4 low-value asset
"In Australia, a depreciating asset that is not a low-cost asset but which has an opening net book value less than $1,000 (as of July 1 in the year that it is allocated to the pool), and for which the organization has previously worked out any deduction using the reducing balance depreciation method." -
5 reducing balance depreciation
A method of calculating the depreciation of a fixed asset as a fixed percentage of its net book value at the start of each depreciation period.English-Arabic terms dictionary > reducing balance depreciation
См. также в других словарях:
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 — 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 * * * net book value net book value ➔ value1 * * * net book value UK US noun… … 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