book value
- the value of any of the assets of a business as shown on its account books
- the net worth of a business, or the value of its capital stock, as shown by the excess of assets over liabilities
- the value, on this basis, of a single share of stock
See book value in American Heritage Dictionary 4
noun The monetary amount by which an asset is valued in business records, a figure not necessarily identical to the amount the asset could bring on the open market.
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