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Definitions from WordNet

Definitions from the Web

Book Value

Noun:

1. The value of an asset as recorded on a company's balance sheet, calculated by subtracting the accumulated depreciation from the original cost of the asset.

Sample Sentence: The book value of the machinery is $50,000.

Noun:

2. The net asset value of a company's shares, calculated by dividing the total shareholders' equity by the number of outstanding shares.

Sample Sentence: The book value per share has increased by 10% this quarter.

Noun:

3. The assessed value of a property for taxation purposes.

Sample Sentence: The book value of the house has risen significantly in the past year.

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