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net book value

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

Same as book value. For example, an asset’s net book value is equal to the asset’s cost minus
its accumulated depreciation.

Dictionary

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  • Debits and Credits
  • Adjusting Entries
  • Financial Statements
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  • Accounts Receivable and Bad Debts Expense
  • Accounts Payable
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  • Depreciation
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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

Learn More About Harold

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