New York Codes, Rules and Regulations
Title 10 - DEPARTMENT OF HEALTH
Chapter V - Medical Facilities
Subchapter A - Medical Facilities-minimum Standards
Article 9 - Residential Health Care Facility Uniform Reporting
Part 451 - Definitions
Section 451.44 - Book value (or cost)
Universal Citation: 10 NY Comp Codes Rules and Regs ยง 451.44
Current through Register Vol. 46, No. 39, September 25, 2024
(a) The net amount at which an asset or asset group appears on the books of account, as distinguished from its market value or some intrinsic value.
(b) The face amount of a liability less any unamortized discount and expense.
(c) As applied to capital stock:
(1) the book value of the net
assets;
(2) in a corporation, the
book value of net assets divided by the number of outstanding shares of capital
stock.
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