Book value

Book Value A method of valuing a corporation's stock or a company's worth by adding up the stated value of assets as shown on the books (records) of the company and deducting all the liabilities (debts) of the company.

Book Value
(n) Book Value is the recorded value of a business or assets as appearing in the books of accounts maintained on the basis of commercial customs and accounting standards at a particular time.

BOOK VALUE - An accounting term used to describe the original cost of an asset less accumulated depreciation, depletion or amortization; also called net book value.

book value
n. a determination of the value of a corporation's stock by adding up the stated value of corporate assets as shown on the books (records) of a corporation and deducting all the liabilities (debts) of the corporation.

Book value
Definition - Noun
: the value of something as shown on bookkeeping records as distinguished from market value: as
a : the value of an asset equal to cost less depreciation ...

Book value is the value at which the assets of a business are carried on the company's books. The book value of a fixed asset is arrived at by subtracting accumulated depreciation from the cost of the asset.

Companies participating in the knowledge economy typically have a market capitalization which is a large factor greater than their book value, the sum of their tangible assets and cash.

See also: State, Law, Assets, Service, Term