Differential interpretation
Book balance and Net book value ， book value Difference of yes fixed assets Speaking ： Book balance=original book value of fixed assets
Net book value= Original price of fixed assets - Accrued accumulated depreciation Book value=original price of fixed assets - accrued cumulative depreciation - accrued depreciation reserves
Book balance=original book value of intangible assets
Net book value=original price of intangible assets - accrued cumulative amortization
Book value=original price of intangible assets - accrued cumulative amortization - accrued depreciation reserves
Book balance=original book price
Net book value=book balance - accumulated depreciation (amortization)
Book value=book balance - accumulated depreciation (amortization) - provision for impairment
Only book value and book balance are involved（ Account balance ）The book value is the amount after the book balance minus the provision for impairment; The book balance is the amount of the balance of each account. Trading finance And with fair value measurements The book balance of investment real estate=book value. So the enterprise is right fixed assets Accrued depreciation Or right intangible assets Amortization and provision for fixed assets and intangible assets Provision for impairment The book balance of fixed assets and intangible assets will not be affected, but will be affected book value 。 
