What is the meaning of book value?
What is the meaning of book value?
The book value literally means the value of a business according to its books or accounts, as reflected on its financial statements. Theoretically, it is what investors would get if they sold all the company’s assets and paid all its debts and obligations.
What is an aggregate asset?
Aggregate Assets means the value of the Sub-Advised Assets and the Other Accounts on the Valuation Date during the applicable calendar month. The values for the Sub-Advised Assets and Other Accounts shall be as reported by the applicable custodian and fund administrator.
What is the difference between book value and fair value?
The book value of an asset is the amount at which it has been recorded when the related transaction was accounted for. The fair market value of an asset is the monetary value that the asset expects to get when sold in the open market.
How do you determine book value?
To find its book value, you have to look at its financial statements, and all the assets and liabilities listed on its balance sheets. Add up all the assets, subtract all the liabilities and the result is the book value.
What is book value in civil engineering?
Book Value is the amount shown in the account book after allowing the necessary depreciation. The Book Value of the property at a particular year is original cost minus the amount of depreciation upto previous year.
What does aggregate mean in accounting?
Account aggregation is a process in which data from many—or all—of an individual’s or household’s financial accounts are collected in one place. It is also referred to as financial data aggregation.
What if book value is less than fair value?
A company’s book value is the amount of money shareholders would receive if assets were liquidated and liabilities paid off. When the market value is less than book value, the market doesn’t believe the company is worth the value on its books.
What is GAAP book value?
Book Value — the value of an organization’s assets as carried on the balance sheet in accordance with generally accepted accounting principles (GAAP). The book value for real and personal property is typically the original cost of the property less depreciation.
What is a good book value?
The price-to-book (P/B) ratio has been favored by value investors for decades and is widely used by market analysts. Traditionally, any value under 1.0 is considered a good P/B value, indicating a potentially undervalued stock. However, value investors often consider stocks with a P/B value under 3.0.
What is Apple’s book value?
Apple’s book value per share for the quarter that ended in Sep. 2021 was $3.84. During the past 12 months, Apple’s average Book Value Per Share Growth Rate was -0.20% per year.
What is the meaning of aggregate assets value?
Definition of Aggregate Assets Value. Aggregate Assets Value means the aggregate book value of the assets of the Partnership (other than investments in bank accounts, money market funds and other current assets) at the time of measurement before deducting depreciation, bad debts or other similar non-cash reserves and without reduction…
What is the difference between book value and net asset value?
When intangible assets and goodwill are explicitly excluded, the metric is often specified to be “tangible book value”. In the United Kingdom, the term net asset value may refer to the book value of a company. An asset’s initial book value is its actual cash value or its acquisition cost. Cash assets are recorded or “booked” at actual cash value.
What is aggregate assets of the REIT?
Aggregate Assets of the REIT, at any time, means the total book value of the assets of the REIT, excluding goodwill, determined on a consolidated basis, plus accumulated depreciation of income properties, determined in accordance with generally accepted accounting principles.
Is market value or book value an unbiased estimate of a corporation?
Neither market value nor book value is an unbiased estimate of a corporation’s value. The corporation’s bookkeeping or accounting records do not generally reflect the market value of assets and liabilities, and the market or trade value of the corporation’s stock is subject to variations.
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