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Asset Book Value Calculator

Work out asset book value instantly with clear inputs, formula shown and shareable results.

About Asset Book Value Calculator

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.

Formulas

Net book value

NBV = Cost - Accumulated depreciation - Impairment + Revaluation surplus

Written-down proportion

Written down % = (Depreciation + Impairment) / Cost x 100

Worked example

With the default values below, Asset Book Value Calculator returns Net book value of $88,000.00. Change any input above and every figure here is recalculated in your browser.

Inputs used

Original cost
150,000
Accumulated depreciation
62,000
Impairment recognised to date
1
Revaluation surplus
1

Results

Net book value
$88,000.00
Gross carrying amount
$150,001.00
Total depreciation and impairment
$62,001.00
Proportion of cost written down
41.33%

Step by step

  1. 1Values used
  2. 2Net book value
  3. 3Written-down proportion
  4. 4Net book value= 88,000.00
  5. 5Gross carrying amount= 150,001.00
  6. 6Total depreciation and impairment= 62,001.00
  7. 7Proportion of cost written down= 41.33

Assumptions and limits

  • The result is derived only from the 4 inputs listed above. Anything not among them is not part of the calculation.
  • In particular, this calculator does not take inflation, tax or compounding frequency into account.
  • Figures are rounded for display to 2 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
  • This is an estimate for general information and not professional financial, tax or legal advice. See the full disclaimer for the limits that apply to this kind of calculator.

How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.

Frequently Asked Questions

Is book value the same as market value?

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.

Can NBV be negative?

No. Depreciation and impairment together cannot exceed the carrying amount, so the floor is zero (or residual value).

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