The value of an asset as recorded in the accounts of its owner.
More example sentences
- The stg £201 million price tag equates to around 2.25 times the net book value of the assets when they were valued at stg £90 million at the end of March.
- The information includes capital expenditure, net book values, and depreciation.
- These assets are recorded in the balance sheet at net book values of £150,000 and £40,000 respectively.