In accounting, book value or carrying value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities. However, in practice, depending on the source of the calculation, book value may variably include goodwill, intangible assets, or both. When intangible assets and goodwill are explicitly excluded, the metric is often specified to be "tangible book value".
In the United Kingdom, the term net asset value may refer to the book value of a company.
The Kia Optima is a mid-size four-door sedan manufactured by Kia Motors since 2000 and marketed globally through various nameplates. First generation cars were mostly marketed as the Optima, although the Kia Magentis name was used in Europe and Canada when sales began there in 2002. For the second generation models, Kia used the Kia Lotze & Kia K5 name for the South Korean market, and the Magentis name globally, except in the United States and Malaysia where the Optima name was retained. The Optima name is now going to be used for all markets except China, where they will use the South Korean market name.
From 2000-2005 Optimas were a rebadged variant of the Hyundai Sonata, differing only from the Sonata in minor exterior styling details and equipment content.
A mid-size car (occasionally referred to as an intermediate) is the North American/Australian standard for an automobile with a size equal to or greater than that of a compact. In Europe mid-sizers are referred to as D-segment or large family cars.
The automobile that defined this size in the United States was the Rambler Six that was introduced in 1956, although it was called "compact" car at that time. The mid-size class then grew out of the compacts of the early-1960s. For example, the Ford Fairlane was referred to at its introduction in 1962 as a compact intermediate because it was barely bigger than its close relative, the Falcon. General Motors' first entries in the class, such as the Oldsmobile F-85, Pontiac Tempest, and Buick Special were not mechanically related to the compact Chevrolet Corvair, but were similar in size.