English version

deprival value

From Longman Business Dictionary
Related topics: Finance
deprival valuedeˌprival ˈvalue [countable] ACCOUNTING the amount a business would lose if an asset was lost or damaged etc. This amount represents what it would cost to replace the asset or the amount a business would have received from the asset’s saleAssets under deprival value accounting could be significantly higher than the book values of assets with related outstanding debt. value
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