| Subject | English | Icelandic |
| comp., MS | book value | bókfært virði (The net value of an asset reported on a statement of financial position) |
| comp., MS | book value | bókað virði (The net value of an asset reported on a statement of financial position) |
| comp., MS | net book value | bókað nettóvirði (The value of a fixed asset calculated as the difference between the original cost of the fixed asset minus its accumulated depreciations) |