book value

noun

: the value of something as shown on bookkeeping records as distinguished from market value:

a

: the value of an asset equal to cost minus depreciation

b

: the value of a corporation's stock equal to its book value minus its liabilities

Examples of book value in a Sentence

I paid $4,100 for the car four years ago, but its book value is now under $500.

Recent Examples on the Web

The company reported a book value per share of $6.85, down from $7.32 at the end of 2023, with an economic return of 2.6% for the quarter. —Quartz Bot, Quartz, 14 Nov. 2024

Although Hannibal was signed in a deal worth €5million (£4.2m; $5.6m) rising to €10m with attainable add-ons, his book value after five years at the club is now the same as an academy player, so the money incoming can be banked as pure profit. —Laurie Whitwell, The Athletic, 26 Aug. 2024

The house has an enviable inventory of maturing eaux-de-vie, with a book value of about $365 million consisting of balanced age profiles to support future brand expansion. —Kevin Rozario, Forbes, 31 Oct. 2024

That being said, there is enough total contraction on a revenue and book value basis to support a short-term investment. —Gurufocus, Forbes, 29 Oct. 2024

Word History

First Known Use

1839, in the meaning defined above

Legal Definition

book value

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

b

: the value of a corporation's capital stock expressed as its original cost less depreciation and liabilities