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Net Book Value

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PPGPortal > Home > Concept Dictionary > N, O > Net Book Value
 

Net Book Value (in accounting)

The unexpired, or unamortized, cost of an asset as carried in the accounting records or an organization.

(Graham, Andrew. Financial Management in Canada’s Public Sector. Kingston, ON: School of Policy Studies, Queen’s University; Montreal : McGill-Queen’s University Press, 200)   

     

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