- asset book
- "Accounting records (ledgers or journals) for a specific reporting purpose, such as financial or taxes."دفتر الأصول
English-Arabic terms dictionary. 2015.
asset book
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book depreciation — ➔ depreciation * * * book depreciation UK US noun [U] ACCOUNTING ► the reduction in value of an asset each year as recorded in a company s accounts, which may be different to its real reduction in value: »In later years, book depreciation might… … Financial and business terms
book value — book values N COUNT In business, the book value of an asset is the value it is given in the account books of the company that owns it. The insured value of the airplane was greater than its book value, so the airline made a profit of $1.7 million … English dictionary
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Book Value — 1. The value at which an asset is carried on a balance sheet. To calculate, take the cost of an asset minus the accumulated depreciation. 2. The net asset value of a company, calculated by total assets minus intangible assets (patents, goodwill)… … Investment dictionary
Asset Coverage Ratio — A test that determines a company s ability to cover debt obligations with its assets after all liabilities have been satisfied. It is calculated as the following: When calculating the asset coverage ratio, investors should exercise caution with… … Investment dictionary
