accounting and activity-based costing
type: Concept
narrower: book value

book value
type: Concept
broader: finance
broader: accounting and activity-based costing
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]

concepts
type: Collection
type: ConceptGroup
member: book value

finance
type: Concept
narrower: book value