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Written Down Replacement Value

The written down replacement value of an asset is its current replacement cost less accumulated depreciation. In general, this value...

Written Down Value

The written down value of an asset is its current replacement cost less accumulated depreciation. In general, this value reflects...

Replacement Value

The replacement value of an asset is the cost that entity (broadly, the user) has to incur in order to...

Replacement Cost

The replacement cost of an asset is the cost that entity (broadly, the user) has to incur in order to...

DRC

It stands for depreciated replacement cost; the depreciated replacement cost of an asset is the current replacement cost of the...

Depreciated Replacement Cost

The depreciated replacement cost of an asset is the current replacement cost of the asset, less accumulated depreciation (computed on...

Scrap Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Residual Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Salvage Value

For an asset (typically a tangible asset), it is the estimated proceeds from disposal of the asset less all relating...

Amortization

The systematic process of allocating the amortized amount/ amortized cost (the principal) of a financial asset (broadly any intangible asset)...