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Definition: Net book value (NBV) represents the carrying value of assets reported on the balance sheet, and is calculated by subtracting accumulated depreciation from the original purchase cost of the asset.

What Does Net Book Value Mean?
What is the definition of net book value? The NPV of an asset is essentially how much the asset is worth at a moment in time. As organizations capitalize the original purchase cost of assets, they begin to depreciate them over the estimated useful life of each asset. With each depreciation period, the accumulated depreciation associated with each asset increases, and reduces the NBV of the asset carried on the balance sheet. If the asset is damaged or sold and the organization is required to write-off or dispose of the asset, the NBV of the asset would be used to determine the impact to the financial statements.

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Definition: Book value of equity, also known as shareholder’s equity, is a firm’s common equity that represents the amount available for distribution to shareholders. The book value of equity is equal to total assetsminus total liabilities, preferred stocks, and intangible assets.

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