English version

book value in Business basics topic

From Longman Dictionary of Contemporary Englishbook valueˈbook ˌvalue noun [countable]  1 BBhow much a car of a particular age, style etc should be worth if you sold it2 technical a) the value of a business after you sell all of its assets and pay all of its debts b) the value of something that a company owns, which it lists in its accounts
Examples from the Corpus
book valueNow they carry a collective book value of more than $ 8,000.Gains on property disposals are calculated by reference to historical net book value to the Group.The net book value of Banner's leasehold properties comes to £1.82m; the historical cost is £2.054m.A revaluation of the brewer's 1,600 pubs showed that they are now worth £255million more than their book value.Mr Ellison says he looks for thrifts with top-notch management and stock prices that look cheap relative to book value and earnings.Perhaps the best way to understand book value is by means of an example.