book value


noun
  1. the value of a business, property, etc., as stated in a book of accounts (distinguished from market value).

  2. total assets minus all liabilities; net worth.

Origin of book value

1
First recorded in 1895–1900

Words Nearby book value

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How to use book value in a sentence

British Dictionary definitions for book value

book value

noun
  1. the value of an asset of a business according to its books

    • the net capital value of an enterprise as shown by the excess of book assets over book liabilities

    • the value of a share computed by dividing the net capital value of an enterprise by its issued shares: Compare par value, market value

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