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
These examples are automatically compiled from online sources to illustrate current usage. Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback about these examples.
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 The first filter looks for companies with a current return on equity (earnings per share over the most current 12 months divided by book value per share as of the latest quarter) greater than 12.0%. Charles Rotblut, Forbes, 18 Sep. 2024 See all Example Sentences for book value 

Word History

First Known Use

1839, in the meaning defined above

Time Traveler
The first known use of book value was in 1839

Dictionary Entries Near book value

Cite this Entry

“Book value.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/book%20value. Accessed 5 Nov. 2024.

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
Last Updated: - Updated example sentences
Love words? Need even more definitions?

Subscribe to America's largest dictionary and get thousands more definitions and advanced search—ad free!