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.
Origin
1895-1900
Examples from the web for book value
  • Greed played a part: it was a way for partners to cash out above book value.
  • The difference between the proceeds realized from such sale and the book value of the vehicle is then examined.
  • If the value of equipment is based on other than book value, attach details of the computation.
  • Stock is often referred to a having par value, book value, and market value.
British Dictionary definitions for book value

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