The value of assets or liabilities shows on balance sheet. For example the book value of fixed assets equals to the original purchase cost minus the accumulated depreciation.

资产负债表中所反映的资产或负债的账面价值。例如固定资产的账面价值等于购入成本减去累计折旧。

youdao

Fixed assets' depreciation should be recalculated according to its book value and useful life after the impairment loss is determined.

固定资产计提减值准备后，其折旧应当按照该项固定资产的账面价值以及尚可使用年限重新计算。

youdao

With provision for the impairment of fixed assets, in the next period by deducting the book value after impairment and determine the remaining useful life depreciation.

以计提减值准备的固定资产，在未来期间按扣除减值准备后的账面价值及尚可使用年限确定折旧额。

youdao

However, by combining the credits with book value depreciation of the property meant that corporations could receive the double-dip Congress had explicitly argued against individual receiving: with the passive loss provision still in place for corporations, the opportunity existed to take the tax liability and turn it into an investment for corporations.

FORBES: For the 21st Century, a Network of Beneficial Philanthropy and Corporate Citizenship

The stock's multiples of earnings, cash flow (in the sense of net plus depreciation) and book value all stand at discounts to their respective five-year averages.

FORBES: Flir Systems: Seeing Beyond Government Sales

The first of our three stock screens selected companies in the Worldscope database whose prices today are at historically low multiples of earnings, cash flow (in the sense of net income plus depreciation) and book value.

FORBES: Do It Yourself