book value








noun

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

noun

  1. 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

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