Includes the value of depreciable assets for the beginning of year and end of year. Gross value of depreciable assets are usually the original costs of the assets at the beginning of the year. The gross value of depreciable assets at the begging of the year, plus any capital expenditures for new and used depreciable assets in the reporting year, minus the gross value of depreciable assets sold, retired, scrapped, destroyed, etc. in the reporting year, comprise gross book value of depreciable assets at the end of the year. Depreciable assets are the fixed tangible property of the establishment for which depreciation accounts are ordinarily maintained.