балансовая стоимость(показываемая в Балансе предприятия стоимость долгосрочных внеоборотных активов (fixed assets) за вычетом начисленного износа (accumulated depreciation). см.также book value – учётная/балансовая стоимость)
остаточные стоимости(= NBV; book value The value at which an asset appears in the books of an organization (usually as at the date of the last balance sheet). This is the purchase cost or latest revaluation less any depreciation applied since purchase or revaluation. The net book value is also known as the depreciated value or depreciated cost. See balance-sheet asset value. OB&M Alexander Demidov)