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Book Value
The net value of an asset or business recorded on the books, calculated as the original cost minus depreciation or liabilities. For a company, it’s total assets minus total liabilities. Book value helps assess asset worth or compare with market value for investment decisions.
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Business Valuation
The process of determining the economic value of a business, used in sales, mergers, or fundraising.
Breakage
Revenue recognized from unredeemed gift cards, vouchers, or prepaid credits that customers never use.
BAS Agent
A professional registered with the Tax Practitioners Board authorized to prepare and lodge BAS on behalf of businesses.
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