{"ok":true,"canonical_url":"https://dealroom.so/glossary/depreciated-book-value","api_url":"https://dealroom.so/api/public/glossary/depreciated-book-value","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"depreciated-book-value","term":"Depreciated Book Value","group":"Reading the business","definition":"The value of an asset recorded on a company's balance sheet after accounting for accumulated depreciation. It reflects the asset's original cost minus its wear and tear over time.","what_it_means":"When evaluating the assets of a business, the depreciated book value is an accounting figure. It often differs from the fair market value or liquidation value. For an acquisition, you care more about an asset's utility and market value than its book value for collateral purposes.","url":"https://dealroom.so/glossary/depreciated-book-value","official_sources":[],"related":[{"slug":"balance-sheet","term":"Balance Sheet","url":"https://dealroom.so/glossary/balance-sheet"},{"slug":"fair-market-value","term":"Fair market value","url":"https://dealroom.so/glossary/fair-market-value"},{"slug":"liquidation-value","term":"Liquidation Value","url":"https://dealroom.so/glossary/liquidation-value"},{"slug":"tangible-asset","term":"Tangible asset","url":"https://dealroom.so/glossary/tangible-asset"}],"related_questions":[{"question":"What if the primary business assets are specialized machinery with limited resale value?","url":"https://dealroom.so/sba-7a/questions/what-if-the-primary-business-assets-are-specialized-machinery-with-limited-resale-value"},{"question":"How does the SBA evaluate the value of contributed equipment for equity injection?","url":"https://dealroom.so/for-lenders/questions/how-does-the-sba-evaluate-the-value-of-contributed-equipment-for-equity-injection"},{"question":"What if the value of my stock portfolio (for equity injection) drops before closing?","url":"https://dealroom.so/sba-7a/questions/what-if-the-value-of-my-stock-portfolio-for-equity-injection-drops-before-closing"},{"question":"When acquiring a business, can an SBA loan finance 100% of the goodwill value?","url":"https://dealroom.so/sba-7a/questions/when-acquiring-a-business-can-an-sba-loan-finance-100-of-the-goodwill-value"},{"question":"How does the SBA typically value goodwill in a business acquisition for lending purposes?","url":"https://dealroom.so/sba-7a/questions/how-does-the-sba-typically-value-goodwill-in-a-business-acquisition-for-lending-purposes"},{"question":"How does a lender determine the fair market value of business equipment used as collateral?","url":"https://dealroom.so/sba-7a/questions/how-does-a-lender-determine-the-fair-market-value-of-business-equipment-used-as-collateral"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Depreciated Book Value","url":"https://dealroom.so/glossary/depreciated-book-value","source_type":"DealRoom Data"}}