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English definition of “deprival value”

deprival value

noun [C]
 
 
ACCOUNTING the amount that a business would lose if an asset could no longer be used, for example, because it was damaged or lost. This amount is either the cost of replacing the asset, or the amount that would have been received if it had been sold.
(Definition of deprival value from the Cambridge Business English Dictionary © Cambridge University Press)
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