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Nominal Value

A measure of value of assets and liabilities. For an asset, it is its unadjusted value that does not take...

Deemed Cost

An amount that is deemed to be a representative (surrogate) of cost or depreciated cost at a specific date, for...

WDV

The written down value (WDV) of an asset is its current replacement cost less accumulated depreciation. In general, this value...

WDRC

The written down replacement cost (WDRC) of an asset is its current replacement cost less accumulated depreciation. In general, this...

Written Down Replacement Cost

The written down replacement cost of an asset is its current replacement cost less accumulated depreciation. In general, this value...

Written Down Replacement Value

The written down replacement value of an asset is its current replacement cost less accumulated depreciation. In general, this value...

Written Down Value

The written down value of an asset is its current replacement cost less accumulated depreciation. In general, this value reflects...

Replacement Value

The replacement value of an asset is the cost that entity (broadly, the user) has to incur in order to...

Replacement Cost

The replacement cost of an asset is the cost that entity (broadly, the user) has to incur in order to...

DRC

It stands for depreciated replacement cost; the depreciated replacement cost of an asset is the current replacement cost of the...