book value


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Related to book value: market value, Book value per share

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.

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

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]
ThesaurusAntonymsRelated WordsSynonymsLegend:
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

nvalore m contabile
References in periodicals archive ?
Ellington Financial LLC (NYSE:EFC) on Tuesday disclosed that its estimated common stock book value was USD19.
A P/B ratio is computed by dividing the share price of a stock by its book value per share.
Further, the estimated book value is as of May 31, 2014 and does not reflect the dividend announced TODAY.
An important measure of value is the book value per share-total assets minus intangible assets and liabilities divided by the number of outstanding shares.
Under the deal, which is seen to be wrapped up in the first week of June, Goldman Sachs International Ltd is paying some GBP200m in cash for around GBP170m book value of the assets.
Since the financial crisis, insurers have been replacing banks as the providers of book value wraps to pension plans partly because as the crisis developed, banks needed to focus on their core businesses and "capital needed to be marshaled," according to Moody's Joel Levine, Associate Managing Director, US Insurance Team.
Under the initial plan of the Insurance Bureau, insurance firms will have to deduct their liabilities from the increment of their realty value before incorporating the remainder into their book value.
1999) hypothesize and find that including book value of equity in the simple earnings capitalization model eliminates the negative relation.
New capabilities and opportunities in the deregulated energy field now provide some building owners and managers with a competitive edge--smart players who think strategically about energy tap into new streams of income, fund critical facility upgrades that enhance the book value of the property by more than the cost of the upgrade, and they build services and offerings to support the sale to new tenants.
Historically, the most commonly used method has been the tax book value method, under which interest expense is allocated based on the relative tax basis of the taxpayer's assets.
Many textbook examples rely on book value as a proxy for the replacement value of operating assets, which is not surprising considering the complexity of measuring the value of, or the change in value of, intangible assets.
Department of the Treasury and Internal Revenue Service issued temporary and proposed regulations under section 861 of the Internal Revenue Code, relating to the use of an alternative tax book value method for allocating and apportioning interest expense.