the monetary amount of an asset on a company's balance sheet. The value of an asset is put on the books at the cost when purchased and then reduced each year as depreciation is charged to income. Thus, is used to define the net asset value of a company's securities, normally calculated by using the following formula: total assets minus intangible assets (good-will, patents) minus current liabilities, väärtus, millega varad on kirjendatud kontodesse ja esinevad ka bilansis. Aktivate arvestusväärtus on turuväärtusest tavaliselt madalam, sest põhivara kantakse raamatupidamise registritesse enamasti k