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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.

Origin of book value

First recorded in 1895–1900
Dictionary.com Unabridged Based on the Random House Unabridged Dictionary, © Random House, Inc. 2019
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