| Subject | English | Latvian |
| comp., MS | book value | atlikusī vērtība (The value of an asset as calculated by the acquisition price plus or minus any adjustments (acquisition or value) minus any depreciation previously taken) |
| fin., account. | book value | bilances vērtība |
| comp., MS | net book value | atlikusī vērtība (The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations) |