book value
noun
the value of a business, property, etc., as stated in a book of accounts (distinguished from market value).
total assets minus all liabilities; net worth.
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Nearby words
- book share,
- book society,
- book tile,
- book token,
- book up,
- book-keeping,
- book-learning,
- bookbinder,
- bookbindery,
- bookbinding
Origin of book value
First recorded in 1895–1900
Dictionary.com Unabridged
Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019
book value
noun
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 sharesCompare par value, market value
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
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