| Subject | English | Estonian |
| comp., MS | book value | arvestuslik väärtus (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 | raamatupidamislik väärtus (The net value of an asset reported on a statement of financial position) |
| fin., account. | book value | arvestuslik väärtus |
| comp., MS | net book value | raamatupidamislik jääkväärtus (The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations) |