book value
noun
the value of a business, property, etc., as stated in a book of accounts (distinguished from market value).
total assets minus all liabilities; net worth.
Origin of book value
First recorded in 1895–1900
Words nearby book value
book share,
book society,
book tile,
book token,
book up,
book value,
book-keeping,
book-learning,
bookbinder,
bookbindery,
bookbinding
British Dictionary definitions for book value
book value
noun
the value of an asset of a business according to its books
- the net capital value of an enterprise as shown by the excess of book assets over book liabilities
- the value of a share computed by dividing the net capital value of an enterprise by its issued sharesCompare par value, market value