Book value is a measure of the current worth of a company that doesn’t factor in future growth. It is a figure of what the company is worth if they sold all of its assets and paid its debts.

To calculate the depreciation value using the straight-line basis, or straight-line method (SLN), Excel uses a built-in function, SLN, which takes the arguments: cost, salvage, and life.

What Is Fixed Asset Turnover? Fixed asset turnover is a ratio that compares a company’s net sales to the net book value of its fixed assets, which accounts for accumulated depreciation. It ...

Depreciated cost is the original cost of a fixed asset less accumulated depreciation; this is the net book value of the asset.

Discover what salvage value means, how it's calculated, and see examples of its role in depreciation schedules to better ...