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book value definition

book value

  1. the value of any of the assets of a business as shown on its account books
    1. the net worth of a business, or the value of its capital stock, as shown by the excess of assets over liabilities
    2. the value, on this basis, of a single share of stock

Webster's New World College Dictionary Copyright © 2009 by Wiley Publishing, Inc., Cleveland, Ohio.
Used by arrangement with John Wiley & Sons, Inc.

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