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Concept information

social science subjects > health and social care > health care management > accounting and activity-based costing > book value
social science subjects > business and management > finance > book value

Preferred term

book value  

Definition

  • The book value of a fixed asset is the historic acquisition cost of the asset minus accumulated depreciation and write-offs. It may also be referred to as the carrying value, because it is the value carried on the books of an organization at any point in time. [Source: Encyclopedia of Health Care Management; Book Value]

Broader concept

Belongs to group

URI

http://data.loterre.fr/ark:/67375/N9J-V2H125LX-M

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