book-value

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

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