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 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

The bottom line: Citigroup has been trading below book value — which is to say, at less than the accounting value of its assets — more or less continuously since the financial crisis of 2008. —Felix Salmon, Axios, 8 Oct. 2024

Furthermore, the shares currently trade at a price to tangible book value of 1.98x compared to a median price to tangible book value of 2.13 over the past 10 years. —Gurufocus, Forbes, 4 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