book value

noun
1.
the value of a business, property, etc., as stated in a book of accounts (distinguished from market value ).
2.
total assets minus all liabilities; net worth.

Origin:
1895–1900

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Based on the Random House Dictionary, © Random House, Inc. 2014.
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World English Dictionary
book value
 
n
1.  the value of an asset of a business according to its books
2.  a.  the net capital value of an enterprise as shown by the excess of book assets over book liabilities
 b.  par value Compare market value the value of a share computed by dividing the net capital value of an enterprise by its issued shares

Collins English Dictionary - Complete & Unabridged 10th Edition
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Example sentences
Greed played a part: it was a way for partners to cash out above book value.
The difference between the proceeds realized from such sale and the book value of the vehicle is then examined.
If the value of equipment is based on other than book value, attach details of the computation.
Stock is often referred to a having par value, book value, and market value.
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