English version

book value

From Longman Dictionary of Contemporary English
Related topics: Business basics
book 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.
From Longman Business Dictionarybook valueˈbook ˌvalueACCOUNTINGFINANCE1[countable, uncountable] the value of an asset or group of assets in a company’s accounts, not necessarily the amount they could be sold forThe company owns a ski resort on Lake Tahoe that could be worth double its $19 million book value.2[countable, uncountable] the value of a company measured as its total assets minus total liabilities except liabilities to shareholdersValue investors buy a stock when it seems cheap compared with a company’s earnings, dividends, or book value. value
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