Determine the tax basis of a specific asset (property).
When calculating the net value of a specific asset (property) or the net value of property, the tax basis of the asset (property) must be determined according to the calculation method of the tax basis stipulated in these regulations.
Determine the items that are allowed to be deducted, including depreciation, depletion, amortization, reserves, etc. that have been deducted in accordance with tax laws, implementation regulations and departmental rules.
From the above two points, we can get a clear calculation method and process of net asset value, which is consistent with the result of "the net value of total assets minus all debts".
Net asset value is similar to net assets, and the general content is consistent.
Net assets = assets - liabilities, and net assets also directly affect the amount of net assets.
Total assets minus total liabilities is "net worth."
For a company, net worth is usually calculated as the book value of assets and liabilities.
Net asset value is usually calculated in units of each share. For example, the net asset value per share of a company is one yuan, that is, the assets that can be distributed to one yuan per share.
Personal net worth is often used to measure one's worth.
***A fund's NAV represents the value of a fund's shares.
NAV is calculated by dividing the fund's total asset value, net of all expenses, by the total number of shares outstanding.
Net Asset Value Total assets minus total liabilities is "Net Asset Value."
For a company, net worth is usually calculated as the book value of assets and liabilities.
Net asset value is usually calculated in units of each share. For example, the net asset value per share of a company is one yuan, that is, the assets that can be distributed to one yuan per share.
Personal net worth is often used to measure one's worth.
The equity or equity of an asset.
It refers to the balance after deducting depreciation and impairment provisions from the initial book value of the asset.