ADJUSTED BOOK VALUE Definition

Bookmark and Share

ADJUSTED BOOK VALUE is the value that results after one or more asset or liability amounts are added, deleted, or changed from their respective financial statement amounts. It can be stated in either one of two ways, i.e. Tangible Book Value or Economic Book Value (also known as Book Value at Market). Tangible Book Value is different than Economic Book Value in that it deducts from asset value intangible assets, which are assets that are not hard (e.g., goodwill, patents, capitalized start-up expenses and deferred financing costs).

Learn new Accounting Terms

BURDEN RATE, when referring to personnel burden, is the sum of employer costs over and above salaries (including employer taxes, benefits, etc.). When referring to factory or manufacturing see OVERHEAD.

ROIC see RETURN ON INVESTED CAPITAL.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.