carrying value
noun[C,usually singular]
ukusACCOUNTING
→book value
Examplesofcarrying value
carrying value
The historical cost will equal thecarryingvalueif there has been no change recorded in the value of the asset since acquisition.
From
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Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Thecarryingvalueis defined as the value of the asset as displayed on the balance sheet.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.Depreciation affects thecarryingvalueof an asset on the balance sheet.
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Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.If the inventory has decreased in value below historical cost then itscarryingvalueis reduced and reported on the balance sheet.
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Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.An impairment loss is determined by subtracting the asset's fair value from the asset's book/carryingvalue.
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Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.The revaluations must be made with sufficient regularity to ensure that thecarryingvaluedoes not differ materially from market value in subsequent years.
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Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.It may be used interchangeably withcarryingvalue.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.If the fair value is less thancarryingvalue(impaired ), the goodwill value needs to be reduced so the fair value is equal tocarryingvalue.
FromThis example is from Wikipedia and may be reused under a CC BY-SA license.
Wikipedia
This example is from Wikipedia and may be reused under a CC BY-SA license.These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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- interesting discussion