In accounting, book value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities.〔(【引用サイトリンク】title= Carrying Value )〕〔Hermanson, Roger H., James Don Edwards, R. F. Salmonson, (1987) ''Accounting Principles'' Volume II, Dow Jones-Irwin, p. 694. ISBN 1-55623-035-4〕 However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both.〔Graham and Dodd's ''Security Analysis'', Fifth Edition, pp 318 - 319〕 The value inherent in its workforce, part of the Intellectual capital of a company, is always ignored. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be "tangible book value".〔(Investopedia.com ''Tangible Book Value Per Share - TBVPS'' ) retrieved 21 Dec 2011〕
In the United Kingdom, the term net asset value may refer to the book value of a company.〔(【引用サイトリンク】title= Book Value )〕
==Asset book value==
An asset's initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or "booked" at actual cash value. Assets such as buildings, land and equipment are valued based on their acquisition cost, which includes the actual cash cost of the asset plus certain costs tied to the purchase of the asset, such as broker fees. Not all purchased items are recorded as assets; incidental supplies are recorded as expenses. Some assets might be recorded as current expenses for tax purposes. An example of this is assets purchased and expensed under Section 179 of the US tax code.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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