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Boot value, often referred to in finance and accounting, represents the original cost of an asset minus any accumulated depreciation, amortization, or impairment costs. It reflects the asset's net book value on the balance sheet, indicating the amount that would be recoverable if the asset were sold. In the context of investment, boot value can also refer to additional value received in a transaction, such as cash or other assets, when exchanging one asset for another.

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1w ago

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