Dictionary.com

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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Origin of book value

First recorded in 1895–1900

Words nearby book value

bookstore, booksy, book tile, book token, book up, book value, bookwork, bookworm, bool, Boole, Boolean
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2021

British Dictionary definitions for book value

book value

noun

the value of an asset of a business according to its books
  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 sharesCompare par value, market value
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012