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Terminological databases

EKI terminibaas Esterm

ID 692877 Last modified 30.12.2004
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Domain Financial Affairs - Taxation & Customs
  • The value which could be obtained by selling an asset at any given time.
Good to know
  • FR: valeur actuelle [WPG-343] DE: Zollagent [WPG-343]; Zollspediteur [WPG-343]
current value
Usage examples
  • When the current value of non-depreciable fixed assets is lower than their book value, an exceptional depreciation shall be applied if the loss in value is judged to be irreversible.

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