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