book value

Definitions

Accounting

  • noun the value of an asset as recorded in the company’s balance sheet

Construction

  • The net amount at which an asset is carried on the books or reported in the financial statements; the asset's cost at acquisition, reduced by the amount of accumulated depreciation on the asset. See also carrying value, undepreciated value.

Law

  • noun the value of a company’s assets as shown in the company accounts

Publishing

  • noun the value of an asset as recorded in the company’s books
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