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book value

   Also found in: Legal, Financial, Acronyms, Wikipedia, Hutchinson 0.04 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.
book value
n
1. (Economics, Accounting & Finance / Accounting & Book-keeping) the value of an asset of a business according to its books
2. (Economics, Accounting & Finance / 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
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
book value n → valore m contabile
book value n → valore 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.
Interest expense allocation and apportionment options for FTC ... by Zink, Bill / The Tax Adviser
Some of the private lenders who have already liquidated assets with a total book value of $11.
RTC setting stage for package sales by Real Estate Weekly
Participants in defined contribution plans, when offered a choice of investment products, typically have chosen the book value GIC investment option.
GIC strategies for the '90s by Templeton, William D. / Financial Executive
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