Work out asset book value instantly with clear inputs, formula shown and shareable results.
Net book value is what an asset is carried at in the balance sheet: cost, less accumulated depreciation, less any impairment, plus any revaluation surplus where the revaluation model is used. It is an accounting measure, not a market value.
Net book value
NBV = Cost - Accumulated depreciation - Impairment + Revaluation surplus
Written-down proportion
Written down % = (Depreciation + Impairment) / Cost x 100
No. Book value follows a depreciation policy chosen in advance; market value reflects what a buyer would pay today. Disposals almost always produce a gain or loss because of the gap.
No. Depreciation and impairment together cannot exceed the carrying amount, so the floor is zero (or residual value).