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词汇 written-down-value
释义 written-down value
noun[ U ]
 ACCOUNTING abbreviationukus(alsoWDV)
the value that a company gives an asset in its accounts after reducing it to allow for depreciation:
Machinery will usually be sold at its tax written-down value to avoid any balancing charge to the vendor.

Examples of written-down value


written-down value
There is no statutory provision that would justify the valuer taking account of any arbitrary written-downvalue that might have been agreed for other purposes.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
In the old days, one could work out in five minutes the written-downvalue of a tractor.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Their market price has been higher but their written-downvalue was £80 million.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
When a new asset is bought the first-year allowance is given and the written-downvalue goes into the pool.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Is not it desirable that the written-downvalue of machinery should bear some relation to what it actually fetches when it is traded in?
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
That is the depreciated value, the written-downvalue, and that is the value which will be accepted.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The original cost of the equipment included in the auction sale was £62,906 and the written-downvalue at the date of the sale was £16,689.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
I said, "the written-downvalue"—that is, the book value.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It is perhaps coincidental that that is the same amount as the written-downvalue of the physical assets that were acquired.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
What really weighed with us was that we felt that in these days it was extremely unlikely that the industrial assets would be worth less than the written-downvalue.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
In some cases, the new stock issued will be in excess of the written-downvalue of these assets; in other cases, it may be considerably below that value.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
I instanced the case where there was a capital allowance asset with a written-downvalue of £1,000 and subsequent annual allowances of £100, bringing the new written-down value to £900.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
This is not a lot of money but is probably considerably more than their written-downvalue in relation to what many of them cost in the first place.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The statutory reserve in clause 7 will be set at the difference between the written-downvalue of public dividend capital—say, £2 billion—and the nominal value of the shares.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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