NET BOOK VALUE Definition

Bookmark and Share

NET BOOK VALUE is the difference between total assets (net of accumulated depreciation, depletion, and amortization) and total liabilities of a business enterprise as they appear on the balance sheet (synonymous with Shareholder's Equity); with respect to an intangible asset, it is the capitalized cost of an intangible asset less accumulated amortization as it appears on the books of account of the business enterprise.

Learn new Accounting Terms

COPYRIGHT is a form of legal protection used to safeguard original literary works, performing arts, sound recordings, visual arts, original software code and renewals.

CHANNEL COSTING is the fulfillment cost information pertaining to distribution channels.

Suggest a Term

Enter Search Term

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