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.

Nearby words

  1. book share,
  2. book society,
  3. book tile,
  4. book token,
  5. book up,
  6. book-keeping,
  7. book-learning,
  8. bookbinder,
  9. bookbindery,
  10. bookbinding

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