carrying value


carrying value
Amounts shown in financial statements for assets and liabilities, net of any Offsetting items. For example, the carrying value of a *fixed asset is normally calculated after deduction of *amortization charges, and the carrying value of *accounts receivable is typically shown net of an *allowance for bad debts.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • 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… …   Investment dictionary

  • Carrying value — Book value. The New York Times Financial Glossary * * * carrying value UK US noun [C, usually singular] ► ACCOUNTING BOOK VALUE(Cf. ↑book value) …   Financial and business terms

  • carrying value — book value. Bloomberg Financial Dictionary * * * carrying value UK US noun [C, usually singular] ► ACCOUNTING BOOK VALUE(Cf. ↑book value) …   Financial and business terms

  • carrying value — noun : book value * * * carrying value noun (accounting) The value of an asset or liability in a company s books or balance sheet • • • Main Entry: ↑carry …   Useful english dictionary

  • carrying amount — UK US noun [C, usually singular] ► ACCOUNTING BOOK VALUE(Cf. ↑book value) …   Financial and business terms

  • value — The utility of an object in satisfying, directly or indirectly, the needs or desires of human beings, called by economists value in use, or its worth consisting in the power of purchasing other objects, called value in exchange. Joint Highway… …   Black's law dictionary

  • Carrying Cost Of Inventory — This is the cost a business incurs over a certain period of time, to hold and store its inventory. Businesses use this figure to help them determine how much profit can be made on current inventory. It also helps them find out if there is a need… …   Investment dictionary

  • carrying amount — balansinė vertė statusas T sritis turto vertinimas apibrėžtis Vertė, kuria turtas yra pripažįstamas verslo subjekto finansinėse ataskaitose atėmus sukauptas nusidėvėjimo ir vertės sumažėjimo sumas. atitikmenys: angl. book value; carrying amount… …   Lithuanian dictionary (lietuvių žodynas)

  • carrying amount — The balance sheet value of an asset or liability. For example, a fixed asset, such as a building, will be shown at the historical cost less the accumulated depreciation to date, using the historical cost convention. Under alternative accounting… …   Accounting dictionary

  • carrying amount — The balance sheet value of an asset or liability. For example, a fixed asset, such as a building, will be shown at the historical cost less the accumulated depreciation to date, using the historical cost convention. Under alternative accounting… …   Big dictionary of business and management


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