Enter the current value ($) and the original value ($) into the Calculator. The calculator will evaluate the Accrued Value. 

Accrued Value Formula

AV = CV - OV


  • AV is the Accrued Value ($)
  • CV is the current value ($)
  • OV is the original value ($)

To calculate Accrued Value, subtract the original asset value from the current asset value.

How to Calculate Accrued Value?

The following steps outline how to calculate the Accrued Value.

  1. First, determine the current value ($). 
  2. Next, determine the original value ($). 
  3. Next, gather the formula from above = AV = CV – OV.
  4. Finally, calculate the Accrued Value.
  5. After inserting the variables and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

current value ($) = 300

original value ($) = 200


What is Accrued Value in financial terms?

Accrued Value in financial terms refers to the value that an asset has accumulated over time, calculated by subtracting the original value of the asset from its current value. It represents the gain or increase in the value of the asset.

Why is calculating Accrued Value important?

Calculating Accrued Value is important for investors and financial analysts as it helps in understanding the performance of an investment over time. It indicates how much value an asset has gained, which is crucial for making investment decisions and assessing financial health.

Can Accrued Value be negative?

Yes, Accrued Value can be negative if the current value of an asset is less than its original value. This indicates that the asset has lost value over time, which might be due to various factors such as market volatility or deterioration of the asset.

How does Accrued Value differ from Market Value?

Accrued Value is the gain or increase in the value of an asset over time, calculated by subtracting the original value from the current value. Market Value, on the other hand, refers to the current price at which an asset can be bought or sold in the market. While Accrued Value focuses on the change in value, Market Value represents the current valuation of an asset.