The cost of a plant asset minus the total recorded depreciation, as shown by the Accumulated Depreciation account. The remaining undepreciated cost is also known as carrying value.

• 账面价值：等于厂场资产的成本减去已记录的折旧总额，即累计折旧账户中所显示的数额。剩余的未折旧成本也叫做帐面价值。