book value

American  

noun

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

2. total assets minus all liabilities; net worth.

---

book value British  

noun

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

2. 1. the net capital value of an enterprise as shown by the excess of book assets over book liabilities

   2. the value of a share computed by dividing the net capital value of an enterprise by its issued shares Compare par value market value

---

Etymology

Origin of book value

First recorded in 1895–1900

Example Sentences

The reported write-down represents more than 40% of Ford’s total company book value, they add.

From The Wall Street Journal

It would boost Chubb’s earnings per share and book value, resulting in a lower price/book ratio.

From Barron's

It’s unusual for senior loans ranking first in the repayment order to be trading below their book value, indicating lender wariness about the company’s eroding financial situation since the bankruptcy.

From The Wall Street Journal

The company and its investors must be paid their fair-market value—typically much higher than the book value, or the original purchase price minus accumulated depreciation.

From The Wall Street Journal

Oklo spelled out the risk in a prospectus filed with the Securities and Exchange Commission, cautioning that buyers “may experience immediate and substantial dilution in the net tangible book value.”

From Barron's