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book value

   Also found in: Legal, Financial, Acronyms, Encyclopedia, Wikipedia, Hutchinson 0.03 sec.
book value
n.
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.
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.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
Translations
Spanish book value n (COMM) → valor m contable
French book value nvaleur f comptable
German book value nBuchwert m, Bilanzwert m
Italian book value nvalore m contabile

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? Mentioned in ? References in periodicals archive
 
861-9T(g)-(i), a taxpayer may elect to value assets on the basis of tax book value or fair market value (FMV), or on an alternative tax book value method, when allocating and apportioning interest expense.
Some of the private lenders who have already liquidated assets with a total book value of $11.
Participants in defined contribution plans, when offered a choice of investment products, typically have chosen the book value GIC investment option.
 
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