Book value also called carrying value or net book value is an assets original cost minus its depreciation. The calculation of book value for an asset is the original cost of the asset minus the accumulated depreciation where accumulated depreciation is the average annual. Equity is the total value of.
Suppose a firm has 100 million in assets and 60 million in debts.
The book value per share formula is used to calculate the per share value of a company based on its equity available to common shareholders. An assets original cost goes beyond the ticket price of. Book value is an assets original cost less any accumulated depreciation and impairment charges that have been subsequently incurred. Pricing is updated on a weekly basis.