Definition of net book value in English:

net book value

noun

Finance
  • The value of an asset, taking into account diminutions, depreciations, and other accounting charges, as recorded in the accounts of its owner.

    • ‘The company - worth a net book value of €129 million in last year's accounts - is too small for a stock market flotation.’
    • ‘The information includes capital expenditure, net book values, and depreciation.’
    • ‘This was a provision against the net book value of players in the first team squad.’
    • ‘These assets are recorded in the balance sheet at net book values of £150,000 and £40,000 respectively.’
    • ‘The stg £201 million price tag equates to around 2.25 times the net book value of the assets when they were valued at stg £90 million at the end of March.’