The book value of an asset is defined as?

B

B) Cost minus Accumulated Depreciation.

Answer is B. 

The book value of an asset is the asset’s cost minus the asset’s accumulated depreciation. For example, in the general ledger account, Automobile, is the automobile’s cost of $22,000. In the contra asset account, Accumulated Depreciation on Automobile, is a credit balance of $16,000. The net of those two amounts ($22,000 minus $16,000) is the book value or the carrying value of the automobile. In this example the $6,000 is the amount being reported on the company’s books.

Source: http://blog.accountingcoach.com/book-value-assets-liability-corporation/

The carrying value of the asset is the amount by which the asset record for a moment buy it (the cash value for the asset addition to all necessary expenses until it becomes fit for use for the purpose of leading buyer of him)

ITS (B) COST MINUS ACCUMULATED DEPRECIATION

c

Answer is second choice B:The cost minus accumulated depreciation.  

The answer is B

The answer is option B.

cost-Accumulated depreciation OR impaired amount of an asset

Assets cost less Accumulated Depreciation or impairment