The best replacement for carrying value is book value.

The best alternatives to carrying value are rated as following:
★★★★★  book value
★★★★  fair value
★★★★  face value
★★  tax base
★★  market value
★  recoverable amount
  fair market value
  net book value

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Google Trends

Scale is based on the average worldwide traffic of carrying value in all years. Click on graph for more.
carrying value
book value
fair value