net book value

That makes the stock sound cheap, but the shares remain well above the company's tangible net book value, of $1.89 a share.

Describe what is meant by the net book value and the written down value of an asset?

Federated said that these amounts exceeded the net book values of the properties.

Your starting point is the value of assets stated in the accounts - known as the 'net book value'.

Gains on property disposals are calculated by reference to historical net book value to the Group.

Revaluation should not result in the net book value of an asset exceeding its recoverable value.

Is property and plant at net book value or are they included at current valuation or depreciated replacement cost?

Net book value of an asset is basically the difference between the historical cost of that asset and its associated depreciation.

Include details of properties, revaluations, significant property holdings held at cost, and plant and machinery at nil or low net book value.

One reservoir would represent total depreciation, the other the net book value of the equipment (that is, gross value less total depreciation).

The directors consider that the market value of land and buildings does not significantly differ from the net book value stated in note 10 to the financial statements.

The adjusted net book value may also be used as a "sanity check" when compared to other methods of valuation, such as the income and market approaches...

CSS Industries, a maker of printed paper products based in Philadelphia, said the purchase price was substantially below Cleo's net book value.

The detail would include such items as date the item was purchased or expense incurred, a description of the item, the original balance, and the net book value.

In contrast to the income-based approaches, which require the valuation professional to make subjective judgments about capitalization or discount rates, the adjusted net book value method is relatively objective.

Book value is often used interchangeably with "net book value" or "carrying value," which is the original acquisition cost less accumulated depreciation, depletion or amortization.

RBG Asset Register with depreciation summary giving Net Book Value by department and asset type on computer disk and paper file.

Alternatively the purchaser and vendor may agree that some or all of the price is to be based on the net book value of the assets or by reference to earnings.

However, the data point of the current net book value of the loan portfolios and the prospective transfer price for the portfolios by each of the 6 covered institutions was omitted.

If the vehicle were to be sold and the sales price exceeded the depreciated value (net book value) then the excess would be considered a gain and subject to depreciation recapture.

If you have a stable business with significant tangible assets, you can start with the net book value (NBV), which is the value of the assets that are stated in the accounts.

Plant, machinery and other tangible fixed assets, whether owned or acquired under finance leases, are to be valued at net book value as included in the audited balance sheet as at 31 December 1989.

In the Assessment Digest, they said they rejected the company's offer to use the plant's net book value, which is used by most towns and is the value regulators use to set the company's electric rates.

Depreciation is to be calculated on the straight line basis to write off the net book value of fixed assets over their expected useful lives at the following annual rates, starting from the month that the asset was purchased.

The reporting option that is built into most asset tracking solutions provides pre-built reports, including assets by category and department, check-in/check-out, net book value of assets, assets past due, audit history, and transactions.