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.

2024年11月28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.

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...

2023年6月13日 · The carrying value of an asset is its net worth—the amount at which the asset is currently valued on the balance sheet. How do I calculate the carrying values? The carrying values of an asset can be calculated by subtracting the …

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 Amount is the value of an asset after accounting for depreciation, amortization, or any impairment losses. It represents the book value of an asset and is also known as the “book value” or “net book value.”

2022年6月8日 · Carrying value, or the carrying amount, or the book value, is the value of assets based on figures in the balance sheet. It is the cost of an asset less any depreciation or amortization, or accumulated amount.

2024年12月2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 . The carrying amount of an asset appears in the reporting entity’s balance sheet.

2024年8月15日 · Carrying value, also known as carrying amount, is an accounting concept used to measure the current value of an asset. The carrying value is equal to the original price paid for an asset minus the accumulated depreciation or amortization .

The carrying amount of an asset is determined by taking the original cost of the asset and subtracting any accumulated depreciation, amortization, or impairment charges. For liabilities, the carrying amount is generally the outstanding balance or the amount still owed.