- 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
- The monetary amount by which an asset is valued on a company's balance sheet, a figure not necessarily identical to the amount the asset could bring on the open market.
- The value of a company's net assets at amounts reported on its balance sheet.
book value - Investment & 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 - Legal Definition
The value according to a corporation’s books of an asset’s worth minus its accompanying liabilities. See also market value.