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book value

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
1895-1900 Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2015.
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Examples from the web for book value
  • 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.
British Dictionary definitions for book value

book value

the value of an asset of a business according to its books
  1. the net capital value of an enterprise as shown by the excess of book assets over book liabilities
  2. 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 & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012
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