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  2. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    In accounting, book value is the value of an asset [1] ... Dividends + ShareIssuePremium + Comprehensive EPS = BookValuePerShare, end of year. [16] Changes are caused by

  3. Depreciation - Wikipedia

    en.wikipedia.org/wiki/Depreciation

    Book value at the beginning of the first year of depreciation is the original cost of the asset. Book value equals original cost minus accumulated depreciation. book value = original cost − accumulated depreciation Book value at the end of year becomes book value at the beginning of next year. The asset is depreciated until the book value ...

  4. Revaluation of fixed assets - Wikipedia

    en.wikipedia.org/wiki/Revaluation_of_fixed_assets

    Net Book Value 80,000 46,875 Revalued – Appraisal Method 75,000 55,000 Increase / (Decrease) in Net Book Value (5,000) 8,125 Debit to Profit and Loss a/c 5,000 0 Credit to Profit and Loss a/c 0 5,000 Credit to Revaluation Reserve 0 3,125

  5. Valuation (finance) - Wikipedia

    en.wikipedia.org/wiki/Valuation_(finance)

    Since the value of things fluctuates over time, valuations are as of a specific date like the end of the accounting quarter or year. They may alternatively be mark-to-market estimates of the current value of assets or liabilities as of this minute or this day for the purposes of managing portfolios and associated financial risk (for example ...

  6. Average accounting return - Wikipedia

    en.wikipedia.org/wiki/Average_accounting_return

    The specific definition we will use is: Average net income divided by Average book value. It is kinds of decision rule to accept or reject the finance project. For decide to these projects value, it needs cutoff rate. This rate is kind of deadline whether this project produces net income or net loss. [1] There are three steps to calculating the ...

  7. Closing a chapter: Costco set to end year-round book ... - AOL

    www.aol.com/closing-chapter-costco-set-end...

    Costco is closing the book on year-round sales of physical novels. The bulk retailer is looking to end constant book sales at 500 of its 600 stores across the U.S., according to reports .

  8. Mark-to-market accounting - Wikipedia

    en.wikipedia.org/wiki/Mark-to-market_accounting

    For one contract, in July 2000, Enron and Blockbuster Video signed a 20-year agreement to introduce on-demand entertainment to various U.S. cities by year's end. After several pilot projects, Enron claimed estimated profits of more than $110 million from the deal, even though analysts questioned the technical viability and market demand of the ...

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