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 tangible book value per share of $12.95 and a return on average equity of 9.00%. —Quartz Intelligence Newsroom, Quartz, 14 Mar. 2025

Per Figure 6, EPD’s price-to-economic book value (PEBV) ratio is 0.8, while the PEBV of its non-MLP peers range from 1.9 to 3.4, with an average of 2.5. —David Trainer, Forbes, 12 Mar. 2025

At its current price, RY’s price-to-economic book value (PEBV) ratio is 1.0, which means the market expects its NOPAT to never grow from current levels. —David Trainer, Forbes, 3 Mar. 2025

The company's book value per common share was $19.07 as of December 31, 2024. —Quartz Intelligence Newsroom, Quartz, 12 Feb. 2025

Word History

First Known Use

1839, in the meaning defined above

Rhymes for book value

• eigenvalue
• undervalue

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