Book Value The depreciated value of a company's assets (original cost less accumulated depreciation) less the outstanding liabilities. A company's book value is its total assets minus intangible assets and liabilities, such as debt.
replacement cost insurance Most property insurance policies replace property at the depreciated value. Replacement cost insurance replaces a loss at current market prices.
replacement cost insurance Insurance which replaces lost, stolen or destroyed property by paying current market prices, rather than depreciated value.
Replacement cost insurance Insurance that pays out the full amount required to replace damaged property with new property, without taking into account the depreciated value of the property.
If the vehicle were to be sold and the sales price exceeded the depreciated value (net book value) then the excess would be considered a gain and subject to depreciation recapture.
The theory is that the value of a property can be estimated by summing the land value and the depreciated value of any improvements.
Fixed assets are stated on the balance sheet by their net depreciated value. Plant, machinery and equipment, furniture and fixtures, and leasehold improvements are the fixed assets of most companies.
Fixed assets are found on a company's balance sheet at their net depreciated value.
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Insurance that pays out the full amount required to replace damaged property with new property, without taking into account the depreciated value of the property.
Replacement cycle
The frequency with which an asset is replaced by an equivalent asset.
When you file your tax return, additions or improvements are treated like separate, depreciable assets that have the same depreciation period as the underlying property. However, when the underlying property is sold, any undepreciated value of the ...
Plant, machinery and equipment, furniture and fixtures and leasehold improvements comprise the fixed / Long-Term Assets of most companies. They are normally represented on the balance sheet at their net depreciated value.
such as land and investments in which a market exists, or for which a fair value can be calculated. For practical reasons, and to keep the accrual principle effective, IFRS permit plant and equipment to be simply carried at the depreciated value.
 See also: Expense, Saving, Banks, Values, Return of capital
  
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