| 释义 |
Carrying Value
An accounting measure of value, where the value of an asset or a company is based on the figures in the company's balance sheet. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. For a company, carrying value is a company's total assets minus intangible assets and liabilities such as debt.
Also known as "book value". Investopedia Says:
This is different from market value, as it can be higher or lower depending on the circumstances, the asset in question and the accounting practices that affect them. In many cases, the carrying value of an asset and its market value will differ greatly. This is because, in accordance with accounting rules, the assets are held based on original costs. If a company holds land that was purchased 100 years ago, it holds it at the cost paid. Over time, however, this real estate has likely gained considerably in value. Related Terms:
Amortization
Asset
Balance Sheet
Book Value
Depreciation
Generally Accepted Accounting Principles - GAAP
Intangible Asset
Liability
Market Value
Price-To-Book Ratio - P/B Ratio |