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Concept information

Preferred term

book value  

Definition(s)

  • 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]

Belongs to group

URI

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

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