NAV is usually referenced in the context of mutual funds and Exchange Traded Funds ETF and is expressed on a per-share basis. One of the easiest ways to calculate net assets is by using the below formula. Total assets are what a company owns.
Examples of Net Assets In a sole proprietorship the amount of net assets is reported as owners equity.
Net Assets can be defined as the total assets of an organization or the firm minus its total liabilities. The net fixed asset formula is calculated by subtracting all accumulated depreciation and impairments from the total purchase price and improvement cost of all fixed assets reported on the balance sheet. Net asset value is the value of a funds assets minus any liabilities and expenses. The formula for net asset value can be derived by deducting all the liabilities from the available assets of the fund and then the result is divided by the total number of outstanding units or shares.