Glossary · Reading the business
In short
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.
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.
Defined by DealRoom.so SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
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