- 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. 2018
British Dictionary definitions for book value- 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
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
