Значение слова "CARRYING VALUE" найдено в 6 источниках

CARRYING VALUE

Carrying Value: translation

An accounting measure of value, where the value of an asset or a company is based on the figures in the company's balance sheet. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. For a company, carrying value is a company's total assets minus intangible assets and liabilities such as debt.

Also known as "book value".

This is different from market value, as it can be higher or lower depending on the circumstances, the asset in question and the accounting practices that affect them. In many cases, the carrying value of an asset and its market value will differ greatly. This is because, in accordance with accounting rules, the assets are held based on original costs. If a company holds land that was purchased 100 years ago, it holds it at the cost paid. Over time, however, this real estate has likely gained considerably in value.

найдено в "Англо-русском экономическом словаре"

учет = carrying amount

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балансовая стоимость

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Балансовая стоимость

..Инвестиционная деятельность.

найдено в "Financial and business terms"

Carrying value: translation

Book value. The New York Times Financial Glossary

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carrying value UK US noun [C, usually singular]