from The American Heritage® Dictionary of the English Language, 5th Edition.

  • noun The monetary amount by which an asset is valued on a company's balance sheet, a figure not necessarily identical to the amount the asset could bring on the open market.
  • noun The value of a company's net assets at amounts reported on its balance sheet.

from Wiktionary, Creative Commons Attribution/Share-Alike License.

  • noun The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation.
  • noun The price for which an item or service should be bought or sold, usually as related in a printed collection of prices for similar items or services.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • noun the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation


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