book value
Americannoun
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the value of a business, property, etc., as stated in a book of accounts (distinguished from market value).
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total assets minus all liabilities; net worth.
noun
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the value of an asset of a business according to its books
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the net capital value of an enterprise as shown by the excess of book assets over book liabilities
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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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Etymology
Origin of book value
First recorded in 1895–1900
Example Sentences
Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.
Book value, or shareholder equity, has been a good yardstick for Berkshire stock during Buffett’s tenure.
From Barron's • Apr. 24, 2026
Board members Thursday discussed using Kelley Blue Book value, but King County Councilmember Claudia Balducci of Bellevue objected that assigning blue-book values to individual vehicles would be too subjective and complex.
From Seattle Times • Dec. 19, 2019
Book value is different in some ways from market value, so you have to understand the best methods of determining each of these figures.
From Encyclopedia.com • Mar. 21, 2018
Three months after the collision, the county sent him a check for $6,800 — the Kelly Blue Book value of the vehicle.
From Washington Post • Dec. 2, 2016
"Book value" is a grim figure that essentially represents the assets that would be left over – buildings, machines, etc. – if a company suddenly went out of business.
From US News • Jun. 2, 2016
Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023
Idioms from The American Heritage® Idioms Dictionary copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.
