Book-value


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.
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 shares Compare par value, market value

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    the work or skill of keeping account books or systematic records of money transactions (distinguished from accounting). Historical Examples Poppy Cynthia Stockley Home Rule Harold Spender The Cost of Shelter Ellen H. Richards Mystic London: Charles Maurice Davies The Idiot at Home John Kendrick Bangs From Workhouse to Westminster George Haw Tales And Novels, Volume […]


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