Carrying Value: Definition, Formulas, and Example - Investopedia
2020年10月28日 · Carrying amount, also known as carrying value, is the cost of an asset less accumulated depreciation. The carrying amount is usually not included on the balance sheet, as it must be...
Carrying Amount - Definition, Example, Calculate
The carrying amount is the original cost of an asset as reflected in a company’s books or balance sheet, minus the accumulated depreciation of the asset. It is also called book value and is not necessarily the same as an asset’s fair value or market value.
Carrying Amount - Definition, Example, and How to Calculate
2024年5月25日 · The carrying amount, also known as the carrying value or book value, refers to the value at which an asset or liability is recognized on the balance sheet after accounting for any accumulated depreciation, amortization, or impairment.
Carrying Amount - Meaning, Formula, Vs Fair Value
2024年8月21日 · The carrying amount, also known as the book value of an asset, is the cost of tangible assets, intangible assets, or liability recorded in the financial statements, net of accumulated depreciation/amortization, or any impairments or repayments.
Carrying Value | Definition, Formula, Uses, and Example
2023年6月13日 · Carrying value or book value is the value of an asset according to the figures shown (carried) in a company's balance sheet. Carrying value is calculated as the original cost of the asset less any depreciation, amortization, or impairment costs.
Carrying Value vs. Fair Value: What's the Difference? - Investopedia
2022年3月8日 · The carrying value, or book value, is an asset value based on the company's balance sheet, which takes the cost of the asset and subtracts its depreciation over time. The fair value of an...
Book Value vs. Carrying Value: What's the Difference? - Investopedia
2021年6月12日 · Carrying value looks at the value of an asset over its useful life; a calculation that involves depreciation. Book value can refer to several different financial figures while carrying value...
Carrying Amount - (Financial Accounting I) - Fiveable
The carrying amount, also known as the book value, refers to the value at which an asset or liability is reported on the balance sheet. It represents the original cost or acquisition price of the item, adjusted for any accumulated depreciation, amortization, or impairment.
Carrying amount definition — AccountingTools
2024年2月1日 · The carrying amount is the recorded cost of an asset, net of any accumulated depreciation or accumulated impairment losses. The term also refers to the recorded amount of a liability.
What is the carrying amount? - AccountingCoach
The term carrying amount is also known as book value or carrying value. The term carrying amount is often used when there is a valuation account associated with another general ledger account.