What is the net accounting value?

The net accounting value is an accounting date that states a net value of an asset or liability for the company's financial statements. Assets and obligations are recorded in the society of the company; Monthly and annual balance sheets are ready to provide internal and external participating parties a picture of the company value in a specific time period. The net asset accounting value is usually equal to the original cost of asset less accumulated depreciation. Net accounting value is commonly used in conjunction with long -term assets that include real estate, plant or equipment. Liabilities that use the calculation of net accounting value may include mortgages, short -term or long -term credit lines and other different loans.

accumulated asset depreciation represents a monthly or annual amount of asset use in business operations. The common methods used to calculate the depreciation include a straight line, a double breath balance and the number of VYrobed units. The depreciation method calculates the net value of the asset by taking the total cost of the minus minus rescue divided by the total number of years when the asset will be used. The balance of double breath is similar to the depreciation of the line; The only difference is that companies take the depreciation method every year and double the amount to increase the depreciation amount of the asset. The number of units created calculates the net accounting value of the assets by taking the historical cost of an asset less rescue value divided by the total number of units that the asset can produce. Since the units are produced each month, the accounting multiple the calculated amount of depreciation by the total number of units created to reduce the value of the asset.

6d use business income taxes when calculating depreciation. This special depreciation method creates special tax values ​​that companies use to calculate the net asset accounting value. This calculation is used only at PUsing the current Tax Act on commercial assets.

The net account value is calculated by taking over the accounting accounting account value of the bank loan and reducing the monthly payment of the principal to the bank. If the company has agreed to repayment of a balloon or other special payments to banks or creditors, the historical value of the loan remains on the accounting book until the payment is made to the bank. Payments delay for bank loans increases the amount of liabilities in the balance sheet of the company and can reduce the ability of the company to obtain future bank loans or investment in capital from investment companies or private investors.