nettobokfört

Nettobokfört is a Swedish term used in accounting and finance. It translates to "net book value" or "net book amount" in English. This value represents the original cost of an asset minus its accumulated depreciation. Essentially, it's what an asset is currently worth on a company's balance sheet after accounting for its wear and tear over time.

The net book value is a crucial figure for several reasons. It provides an indication of the remaining economic value of an asset. When a company sells an asset, the net book value is used to calculate any gain or loss on the sale. If the selling price is higher than the net book value, there is a gain. If it's lower, there is a loss.

The calculation is straightforward. Asset's original cost (or historical cost) is the initial price paid for the asset. Accumulated depreciation is the total amount of depreciation that has been expensed on that asset since it was put into use. The formula is simply: Net Book Value = Original Cost - Accumulated Depreciation. This value changes over time as depreciation is recorded.