Book debt

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a debt for items charged to the debtor by the creditor in his book of accounts.

See also: Book

Webster's Revised Unabridged Dictionary, published 1913 by G. & C. Merriam Co.
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References in classic literature ?
Halfacre considered himself a very prudent man: first, because he insisted on having no book debts; second, because he always took another man's paper for a larger amount than he had given of his own, for any specific lot or lots; thirdly, and lastly, because he was careful to "extend himself," at the risk of other persons.
There are further funds from the book debt owed to the company and 'unencumbered' plant, machinery and stock.
In his book Debt: The First 5,000 Years, David Graeber states it brilliantly:
Some of the literature (Faulkender et al., 2012) uses the book debt ratio arguing that book leverage is more likely to be under the control of managers.
Seventeen percent use their current book debt but use market values for the equity portion of the ratio.
Prior to the operation of the PPSA, a charge over a 'book debt' was a registrable charge under former ch 2K of the Corporations Act 2001 (Cth).
A spokesman for investment firm Collins Stewart said in a broker's note: "Revenue and profit growth is helpful, but increase in collections on lower book debt is more important.
*Interchangeable with cash credit, cash credit (book debt), drawee bill, packing credit, bill discounting, and post-shipment credit facilities
In his book Debt and Delusion, Peter Warburton shows how the effectiveness of credit stimuli reduced with time; one dollar of debt only added one cent of output.
(9) It is worth noticing that the book debt to equity ratio for the bank-affiliated group (across all affiliation categories) is much smaller than that of the non-affiliated group, despite the fact that they have similar debt to asset ratios.
The group will receive Euro 1.856 billion in cash before the end of the year, bringing down its net book debt on December 31 to Euro 14 billion, from 37 billion a year earlier.