book value
Americannoun
-
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.
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 shares Compare par value market value
-
Etymology
Origin of book value
First recorded in 1895–1900
Example Sentences
Examples are provided to illustrate real-world usage of words in context. Any opinions expressed do not reflect the views of Dictionary.com.
Book value likely is higher now than at year end due to gains in the stock market.
From Barron's • Feb. 4, 2026
Board members Thursday discussed using Kelley Blue Book value, but King County Councilmember Claudia Balducci of Bellevue objected that assigning blue-book values to individual vehicles would be too subjective and complex.
From Seattle Times • Dec. 19, 2019
Book value is different in some ways from market value, so you have to understand the best methods of determining each of these figures.
From Encyclopedia.com • Mar. 21, 2018
Three months after the collision, the county sent him a check for $6,800 — the Kelly Blue Book value of the vehicle.
From Washington Post • Dec. 2, 2016
"Book value" is a grim figure that essentially represents the assets that would be left over – buildings, machines, etc. – if a company suddenly went out of business.
From US News • Jun. 2, 2016
Definitions and idiom definitions from Dictionary.com Unabridged, based on the Random House Unabridged Dictionary, © Random House, Inc. 2023
Idioms from The American Heritage® Idioms Dictionary copyright © 2002, 2001, 1995 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company.
