book value

noun

1. the value of a business, property, etc., as stated in a book of accounts ( market value ).
2. total assets minus all liabilities; net worth.

book value

noun

1. the value of an asset of a business according to its books
2. 1. the net capital value of an enterprise as shown by the excess of book assets over book liabilities
   2. the value of a share computed by dividing the net capital value of an enterprise by its issued shares Compare par value market value

Word History and Origins

Origin of book value¹

First recorded in 1895–1900

Example Sentences

The Trump Organization has previously said it spent around £100m on the Aberdeenshire golf resort but its latest accounts show the facility has a net book value of £33.2m and 81 employees.

From BBC

At the time, Pentagon officials said a review found that the military services used replacement costs rather than the book value of equipment that was pulled from Pentagon stocks and sent to Ukraine.

From Seattle Times

Venkat is under pressure to find ways to boost Barclays' tumbling book value ahead of an investor presentation in February when he will unveil a fresh strategy.

From Reuters

Half of the listed Japanese companies trade at below book value, and in aggregate hold 20% more cash than their market cap.

From Reuters

Historically, the sale price of regulated water systems has been determined by the book value of their assets, including pipes and treatment plants.

From Seattle Times