carrying value
See carrying amount.
» For more clarity on this term: ...
carrying value
amount shown on an entity's books for assets, liabilities, or owner's equity, net of reductions or offsets such as for accumulated depreciation, allowance for bad debts, and bond discount; also called book value .
See more articles mentioning "carrying value" or search FT.com
Related Terms
- ...
CARRYING VALUE - Amount, net or CONTRA ACCOUNT balances, that an ASSET or LIABILITY shows on the BALANC...
CARRYOVER OR CARRYOUT - Is the amount of inventory or supply which exists at the end of a season or cro...
Carrying value
Book value.
Cartel
A group of businesses or nations that act together as a single producer to obtain market control and to influence prices in their favor by limiting production of a product.
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.
Carrying value = Historic cost + Change in value
[edit] Economics
In economics, there are numerous accounting identities. One of the most commonly known is the balance of payments identity,[6] where: ...
Carrying Value (in accounting)
Provision (in accounting)
Uncollectible Account (in accounting)
Valuation Reserve (finance term) ...
Carrying value Book value. Certificates of Automobile Receivables (C.A.R.s) Pass-through securities backed by automobile receivables. Cash The value of assets that can be converted into cash immediately, as reported by a company.
Upon conversion into common, the carrying value of the bonds becomes part of a corporation's equity, thus strengthening the balance sheet and enhancing future debt capability.
Alternative words include written down value, net book value and carrying value. Book value rarely if ever corresponds to saleable value.
Business Segment Bylaws Cafeteria Plan Call Loan Callable Instrument Capital Gain Capital Projects Funds Capital Stock Capitalized Cost Capitalized Interest Capitalized Lease Carrying Value ...
(1) The process of making regular, periodic decreases in the book or carrying value of an asset. For example, when a bond is purchased at a price above 100, the difference between the purchase price and the par value, the premium, is amortized.
Book value, often called carrying value is an accounting term that refers to the value of an asset, going by the data on its corresponding balance sheet.
carrying value of an obligation (i.e., bonds payable). Or 3. amount invested, excluding return on investment. Or 4. high-level individual (i.e., partner) in a CPA firm having major authority and responsibilities. Or 5.
A future income tax liability occurs when the carrying values of assets and liabilities exceed the tax values thereby resulting in a credit balance in the temporary differences account.
Notes:
If the sum of all estimated future cash flows is less than the carrying value of the asset, then the asset would be considered impaired and would have to be written down to its fair value.
See also: Impaired Credit, Impairment ...
Book value is the total assets of a company, less total liabilities (sometimes referred to as carrying value).
Mark to Market - A procedure which adjusts the carrying value of a security or derivative contract to its current market value.
Also called carrying amount, carrying value
Recommended Further Reading (Term count) ...
Assume Sledge's land is worth $110,000, or $35,000 more than its carrying value of $75,000. That would explain part of the purchase differential. Assume that all other identifiable assets and liabilities are carried at fair value.
Costs that increase with increases in the level of investment in current assets.
Carrying value
Book value.
Cartel ...
write-up In dollar terms a write-up is an intentional increase in the carrying value of an asset. In narrative terms a write-up is a description of something or some event.
The issuer thus assures the bonds will be retired without requiring any cash payment. Upon conversion into common, the carrying value of the bonds becomes part of a corporation's equity, ...
When an asset's life expectancy is reached, you may want to dispose of it. Depending upon the condition, it may or may not have residual value, and this will generate either a profit or a loss as compared to the net carrying value of the asset on the ...
These one-time gains and losses can easily be larger than the net income in a normal year. The same affect occurs when company "writes-down" the value of a major asset to recognise that the asset is now worth less than its carrying value.
 See also: Expense, Saving, Values, Banks, Compensation
  
|
RSS
