book value

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

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

Word History and Origins

Origin of book value¹

First recorded in 1895–1900