book value

book value

n.

1. The monetary amount by which an asset is valued on a company's balance sheet, a figure not necessarily identical to the amount the asset could bring on the open market.

2. The value of a company's net assets at amounts reported on its balance sheet.

American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

book value

n

1. (Accounting & Book-keeping) the value of an asset of a business according to its books

2. (Accounting & Book-keeping)

a. the net capital value of an enterprise as shown by the excess of book assets over book liabilities

b. the value of a share computed by dividing the net capital value of an enterprise by its issued shares. Compare par value, market value

Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

book′ val`ue

n.

1. the value of a business, property, etc., as shown on a financial statement, based on cost less depreciation (disting. from market value).

2. net worth.

[1895–1900]

Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright 2005, 1997, 1991 by Random House, Inc. All rights reserved.

Thesaurus

Noun

1.

book value - the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation value - the quality (positive or negative) that renders something desirable or valuable; "the Shakespearean Shylock is of dubious value in the modern world" capital stock - the book value of the outstanding shares of a corporation

Based on WordNet 3.0, Farlex clipart collection. © 2003-2012 Princeton University, Farlex Inc.

Translations

book value

n → valore m contabile

Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995