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Book velue = Cost of asset - Accumilated depreciation
2 cost minus accumilated deprciation.
Answer is2.
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.
http://blog.accountingcoach.com/book-value-assets-liability-corporation/
2 cost minus accumilated deprciation.
Book velue = Cost of asset - Accumilated depreciation
BOOK VALUE = COST OF ASSET - ACCUMULATED DEPRECIATION
