book value
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Related to book value: market value, Book value per share
book value
n.
1. The monetary amount by which an asset is valued on a company's balance sheet, a figure not necessarily identical to the amount the asset could bring on the open market.
2. The value of a company's net assets at amounts reported on its balance sheet.
American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.
book value
n
1. (Accounting & Book-keeping) the value of an asset of a business according to its books
2. (Accounting & Book-keeping)
a. the net capital value of an enterprise as shown by the excess of book assets over book liabilities
b. the value of a share computed by dividing the net capital value of an enterprise by its issued shares. Compare par value, market value
Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014
book′ val`ue
n.
1. the value of a business, property, etc., as shown on a financial statement, based on cost less depreciation (disting. from market value).
2. net worth.
[1895–1900]
Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.
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| Noun | 1. | book value - the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation value - the quality (positive or negative) that renders something desirable or valuable; "the Shakespearean Shylock is of dubious value in the modern world" capital stock - the book value of the outstanding shares of a corporation |
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