Book-value definition

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.
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The value of a company's net assets at amounts reported on its balance sheet.
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The value of any of the assets of a business as shown on its account books.
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The net worth of a business, or the value of its capital stock, as shown by the excess of assets over liabilities.
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The value, on this basis, of a single share of stock.
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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.
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The value according to a corporation’s books of an asset’s worth minus its accompanying liabilities. See also market value.
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The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation.
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The price for which an item or service should be bought or sold, usually as related in a printed collection of prices for similar items or services.
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Other Word Forms

Noun

Singular:
book-value
Plural:
book values