Net Book Value
Net Book Value the current book value of an asset or liability; that is, its original book value net of any accounting adjustments such as depreciation. Net Book Value is the original value of the asset present at that time. Net Book Value is termed as net asset value in UK.
Return on Investment (ROI) Method for Measuring Managerial Performance: In a truly decentralized company, segment managers are given a great deal of autonomy. Profit and investment centers are virtually independent businesses, with their managers having about the same control over decisions as if they