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
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 sharesCompare par value, market value