NET BOOK VALUE Definition

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.

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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.

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