Definition of book value in English English dictionary
The price for which an item or service should be bought or sold, usually as related in a printed collection of prices for similar items or services
The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation
Common shareholder's equity on a per share basis It is calculated by subtracting liabilities from assets and dividing the result by the number of outstanding shares of stock The book value is not necessarily the same as the market value
The cash value of a business which, after all debts are paid, belongs to the owners of a company - or the shareholders - if the company is liquidated This is calculated by looking at the balance sheet and subtracting the company's liabilities and value of preferred shares from its assets, and then dividing what is left by the total number of common shares outstanding
The cash value of a business which, after all debts are paid, belongs to the owners of a company shareholders liquidated This is calculated by looking at the balance sheet and subtracting the company's liabilities and value of preferred shares from its assets, and then dividing what is left by the total number of common shares outstanding
The value of an asset, a liability, or a stockholders' equity account For a fixed asset, it is typically the cost of the asset minus accumulated depreciation As companies continue to use fixed assets to generate revenue, the book values lessen, and sometimes ultimately reach zero See also depreciation
- The unadjusted historical cost of assets minus liabilities found from a business' balance sheet This is an appraisal minefield Some CPA's use book value as a quick and dirty approach when valuing a business When assets include real estate and a lot of equipment, the result may be considerably skewed from Fair Market Value Adjustments for accounts receivable and inventory may be warranted, too Doing this creates adjusted book value which is a more accurate reflection of a going concern
Balance sheet measure of a companys net worth Generally calculated from total assets minus total liabilities, including any preferred shares, and often expressed as a per-share value when divided by the companys number of outstanding common shares Although used as a measure of a companys fundamental net worth, it may prove deceptive A companys assets as expressed on its "books" often includes arbitrary adjustment for depreciation and does not take into account their fair market value if they were to be sold
A company's common stock equity as it appears on a balance sheet, equal to total assets minus liabilities, preferred stock, and intangible assets such as goodwill The value of an asset as it appears on a balance sheet, equal to cost minus accumulated depreciation Book value often differs substantially from market price, especially in knowledge industries such as high-tech
The net amount at which an asset or asset group appears on the books of account, as distinguished from its market value or some intrinsic value Represents the amount appearing in an asset account less any applicable accumulated depreciation or other valuation account
A company's total assets minus intangible assets and liabilities, such as debt A company's book value might be higher or lower than its market value Book is an accounting measurement
A company's book value is: Total Assets minus intangible assets and liabilities such as debt A company's book value might be more or less than the market value of the company OR The net amount shown in the accounts for an asset, liability, or owners' equity item
the value of a company as calculated by the balance sheet This is seldom the same as the market value because the book value is what is estimated on paper the company is worth, counting all its assets and taking away all its liabilities, whereas the market value is whatever a buyer is prepared to pay, and that might reflect all sorts of other calculations (such as potential)
Net value of a company's securities, calculated by using the followingformula: Total assets minus intangible assets (goodwill, patents, etc ) minus currentliabilities minus any long-term liabilities and equity issues that have a prior claim (subtracting them here has the effect of treating them as paid) equals total net assets available for payment of the issue under consideration
An accounting term Book value of a stock is determined from a company's records, by adding all assets then deducting all debts and other liabilities, plus the liquidation price of any preferred issues The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share Book value of the assets of a company or a security may have little relationship to market value
the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
In business, the book value of an asset is the value it is given in the account books of the company that owns it. The insured value of the airplane was greater than its book value. The monetary amount by which an asset is valued in business records, a figure not necessarily identical to the amount the asset could bring on the open market
A company's assets, minus any liabilities and intangible assets Book value is literally the value of a company that can be found in the accounting ledger and is often represented as a per-share value by taking the company's shareholder equity and dividing by the current number of shares outstanding
the net worth of a company including intangible assets minus the redemption value of any outstanding preferred stock
The difference between a company's assets and its liabilities, usually expressed in per-share terms Book value is what would be left over for shareholders if the company were sold and its debt retired It takes into account all money invested in the company since its founding, as well as retained earnings It is calculated by subtracting total liabilities from total assets and dividing the result by the number of shares outstanding Examining the price-to-book ratio (P/B) of an industrial company with a lot of hard assets is a good way of telling if it's undervalued or overvalued See "Price/Book Value " BACK TO TOP
Book value of a stock is determined from a company's balance sheet by adding all current and fixed assets and then deducting all debts, other liabilities and the liquidation price of any preferred issues The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share
An accounting term The book value of a stock is determined by adding up all of a company's assets and then deducting all of its debt and liabilities, including the liquidation price of any preferred issues This sum is then divided by the number of common shares outstanding and the result is book value per common share Book value of a company's assets or of a security may have little relationship to the market value
Total assets minus intangible assets and liabilities, such as debt A company's book value might be more or less than its market value
A company's book value is total assets minus intangible assets and liabilities such as debt Book value might be more or less than the market value of the company
An accounting term The book value of a stock is determined from a company's records, by adding all assets then deducting all debts and other liabilities, plus the liquidation price of any preferred issues The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share Book value of the assets of a company or a security may have little relationship to fair market value
This is an accounting measure that gives the net worth of an asset according to its carrying value on the company's balance sheet
Refers to the value of assets as shown in the official accounting records of the company (G)
book value
Hyphenation
book val·ue
Turkish pronunciation
bûk välyu
Pronunciation
/ˈbo͝ok ˈvalyo͞o/ /ˈbʊk ˈvæljuː/
Etymology
[ 'buk ] (noun.) before 12th century. Middle English, from Old English bOc; akin to Old High German buoh book, Gothic boka letter.