| Subject | English | Lithuanian |
| account. | book value | buhalterinė vertė |
| comp., MS | book value | balansinė vertė (The value of an asset as calculated by the acquisition price plus or minus any adjustments (acquisition or value) minus any depreciation previously taken) |
| comp., MS | book value | knygos vertė (The net value of an asset reported on a statement of financial position) |
| obs., fin., account. | book value | apskaitinė vertė |
| comp., MS | net book value | balansinė vertė (The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations) |
| account. | net book value | grynoji buhalterinė vertė |