One of the mysteries of the English language finally explained.
The value of an asset, taking into account diminutions, depreciations, and other accounting charges, as recorded in the accounts of its owner.
- ‘The information includes capital expenditure, net book values, and depreciation.’
- ‘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.’
- ‘This was a provision against the net book value of players in the first team squad.’
- ‘The company - worth a net book value of €129 million in last year's accounts - is too small for a stock market flotation.’
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