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
Dictionary.com Unabridged
Based on the Random House Unabridged Dictionary, © Random House, Inc. 2021
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British Dictionary definitions for book value
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
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
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