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book value Definition

book value

noun

  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

book value Finance Definition
A company’s total assets, minus its liabilities. To calculate the book value per share, divide the company’s book value by the number of shares outstanding.
book value Law Definition

n

The value according to a corporation’s books of an asset’s worth minus its accompanying liabilities. See also market value.
book value Usage Examples

Converse of object

  • exceed: The disposal of the De Vere Dormy for residential development is progressing and it is anticipated that proceeds will exceed book value.