book value Meaning in the Cambridge English Dictionary
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Meaning of “book value” in the English Dictionary

"book value" in Business English

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book valuenoun [C, usually singular or U]

uk   us   ( abbreviation BV) ACCOUNTING
(also carrying amount, also carrying value) the ​value a ​company gives to something it ​owns in its ​accounts. The ​realvalue of this if it were ​sold could be more or less than this ​amount: The bank's ​shares are ​trading at under half their ​bookvalue. Most ​shares are ​issued at a ​discount to ​bookvalue.
(also book equity) the ​value of a ​company as shown in its ​accounts. To get this ​value the ​amount a ​companyowes is taken away from the ​amount a ​companyowns: It is a ​company that now has a ​bookvalue of £219 million. We are not about to ​buy a ​bank at 21/2timesbookvalue.
(Definition of book value from the Cambridge Business English Dictionary © Cambridge University Press)
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