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.
American Heritage
The value of any of the assets of a business as shown on its account books.
Webster's New World
The net worth of a business, or the value of its capital stock, as shown by the excess of assets over liabilities.
Webster's New World
The value, on this basis, of a single share of stock.
Webster's New World

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

Webster's New World Law

Other Word Forms of Book Value


book value
book values

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book value