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

British Dictionary definitions for book value

book value

noun

the value of an asset of a business according to its books
  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 sharesCompare par value, market value