A company's value as it appears on a balance sheet, equal to total assets and intangible assets such as goodwill, minus liabilities. The value of assets as they appear on a balance sheet will be equal to the cost of the assets minus accumulated depreciation. Book value therefore often differs substantially from the open market value.

For an individual investor, book value is the amount you originally invested plus any interest or dividends you earned that have been reinvested.

The value of an asset as shown in a company's account books, which may or may not be the same as its market value.

The value at which a security is carried on the financial records of its owner.  This value may be the original cost of acquisition of the security or original cost adjusted by amortization of a premium or accretion of a discount.  The book value may differ from the security's current market value.  Compare:  MARKET VALUE.

the worth of an asset as recorded in a company's accounts.

BV - Remaining capital investment in an asset after depreciation is accounted for (16.1).

A company's net asset value: the total asset value minus intangible assets and total liabilities. Intangible assets include such things as good will and patents.

The value of assets as shown on the balance sheet.... more on: Book value

The theoretical liquidation value of a company determined by adding all current and fixed assets and then deducting all debts, other liabilities, and the liquidation price of any preferred issues. The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share. Book value of the assets of a company or a security often has little correlation to the market value.

The assessed value of a company`s assets. ("Book value per share," which is frequently used in assessing the potential value of a company`s stock, is defined as the per-share assessed value of a company`s assets.

The original purchase price of an asset, which may not be its current market value.

The capital amount at which property is shown on the books of an account. Usually it is the original cost, less reserves for depreciation plus additions to capital.

A ratio of the total shareholder’s equity in an organization, divided by the number of shares outstanding. Book value of a share is rarely equivalent to its market value.

The difference between a company's assets and its liabilities, usually expressed in per-share terms. Book value is what would be left over for shareholders if the company were sold and its debt retired. It takes into account all money invested in the company since its founding, as well as retained earnings. It is calculated by subtracting total liabilities from total assets and dividing the result by the number of shares outstanding. Examining the price-to-book ratio (P/B) of an industrial company with a lot of hard assets is a good way of telling if itâ€(tm)s undervalued or overvalued.

the book value of a company is the value of the common stock (total assets minus liabilities minus preferred stock minus intangible assets). The book value of an asset of a company is typically based on its original cost minus accumulated depreciation.

The recorded plant cost less the accumulated depreciation.

The depreciated value of a company's assets (original cost less accumulated depreciation) less the outstanding liabilities.

The value of assets or shares as reflected in the company accounts. Generally, it is a common practice for companies to report the historical value of their assets in the books; that is, the purchase value at the time of transaction.

This is the value of a fixed asset, such as a building or machine, as recorded in an organisation's books. It is usually the amount paid for the asset less an amount for depreciation.

The basis in an asset determined by taking the cost, plus improvements minus any depreciation taken. The book value of an asset may be well below its fair market value.

represents the net asset value of the enterprise's securities, that is capital stock. It is calculated by subtracting total liabilities from total assets. Page 329

The total given in the balance sheet for the company's assets and liabilities.

Book value of shares is calculated by adding up Share Capital, reserves and surplus of a company which is then divided by the number of equity shares issued by the company.

Value of a fixed asset on a company's books after depreciation has been accounted for.

See Net book value.

The book value of an asset is the amount of cost in its asset account less the accumulated depreciation applicable to the asset. The book value of a company is the amount of owner's or stockholders' equity. To Top

Net tangible asset value per share of common stock. It is total assets less tangibles, minus total liabilities, minus the redemption value of preferred stock outstanding, divided by the common shares outstanding.

The value of a company's assets as shown in the Annual Report.

The value of an item or property at a specific time after deducting depreciation from original cost.

Net asset value per share as at the date of the company's last balance sheet. In the event of the company's liquidation and its assets and liabilities being sold for the cash equivalent to the value stated on the balance sheet, the shareholder will receive an amount of money equal to the book value in proportion to his shareholding.

Net worth divided by fully diluted equity. It is also the cost price of an asset less accumulated depreciation.

The portion of the carrying value (other than the portion associated with tangible assets) prorated in each accounting period, for financial reporting purposes, to the extracted portion of an economic interest in a wasting natural resource.

the result of adding all of a company's assets, then subtracting all debts and other liabilities, plus the liquidation price of any preferred issues.

Equity value of an outstanding share of stock determined by dividing the amount of stockholders equity to which each share is entitled by the number of shares outstanding.

The value of an asset at a specific point in time. For a capital asset, it equals the cost of the asset minus the accumulated depreciation

The vehicle's depreciated value at any given time during the course of the lease.

the net worth of a company including intangible assets minus the redemption value of any outstanding preferred stock.

(See: net worth.)

The value of shares determined on the basis of the books of a corporation (specifically calculated from the company’s balance sheet).

The net amount at which an asset or asset group appears on the books of account, as distinguished from its market or intrinsic value. In the case of assets subject to reduction by valuation allowances, book value refers to cost or stated value less the appropriate allowance.

The value of an asset as it appears on a balance sheet, equal to cost minus accumulated depreciation. Book value often differs substantially from market price.

The current value of an asset on a company's balance sheet according to its accounting conventions. The shareholders' equity on a company's balance sheet is the book value for that entire company. Many times when investors refer to book value, they actually mean book value per share, which is the shareholder's equity (or book value) divided by the number of shares outstanding. As the book value is theoretically what a company could be sold for (liquidation value), this book value number is sometimes used as a rough guide as to whether or not the shares are undervalued.

The book value of a company is equal to the balance sheet value of stockholders' equity, which is sometimes referred to as net assets or net worth. The book value of a share of outstanding stock is the book value of the company divided by the number of outstanding shares.

The amount shown on the Balance Sheet representing the owner's viewpoint of what an asset is worth, or cost. Typically the Book Value of an Asset is recorded as the original cost less accumulated Depreciation. The Book Value of a company is the total of all such assets. The Book Value of the stock or bonds issued by the company means the original par purchase price.

The monetary value of an asset as stated in the balance sheet. This is the acquisition cost (or revalued amount) less accumulated depreciation.

The net value of a firm's assets minus its liabilities. It includes both tangible and intangible assets and is often given on a per share basis. Usually a firm's stock will sell at a price higher than its book value per share.

The estimated value of a car as found in the N.A.D.A, the Kelly Blue Book, or the Black Book, used by lenders to determine the amount they will lend.

A company's book value is its total assets minus its liabilities and intangible assets. Some investors look at the book value of a company to decide whether or not they are investment worthy. The ratio of stockholder equity to the average number of common shares is known as the book value per share. Although a useful tool, this should not be used to determine a company's worth, as it is not a indicator of market value.

The net assets of a company less all prior liabilities divided by the number of shares of stock. For plants and equipment, it also means the original cost of an asset less accumulated depreciation or amoritization.

The dollar value of the physical asset at the time of construction or purchase of that asset, or, if the asset is a gift, the market value of the asset at the time of the gift. It may also be the difference between the balance of a physical plant asset account and its related accumulated depreciation account.

Commonly, wholesale value. Also net worth as recorded on a financial statement.

An asset's original basis less accumulated depreciation

Value of an asset, calculated as actual cost minus allowances for depreciation. Book values can be more or less than market values.

A measure of the net worth of a share of common stock. It is calculated by subtracting the intangible assets and preferred stock from the total net worth of the company, and then dividing by the number of common shares outstanding.

The value, net of depreciation, at which an asset appears on a companys balance sheet.

is the value in the books of an item in the balance sheet.

The value of a company's assets and liabilities, as recorded in the Balance Sheet.

The value of individual assets, calculated as actual cost less allowance for any depreciation. Book value may be more or less than current market value.

The amount of stockholders' equity which equal to the amount of the firm's assets minus the firm's liabilities and preferred stocks.

The value of an asset as shown in the financial records of an individual or corporation.

In investment terms, it is the assets less liabilities of an entity. In accounting terms, it is the carrying value of an asset or liability in an entity's balance sheet.

A term associated with the used vehicle market. It generally means the wholesale value of a used car listed in one of the pricing books, like the Canadian Black Book®.

An accounting term that states the equity value of an outstanding share of stock. A stock's book value is determined by dividing the amount of stockholders' equity by the number of common shares outstanding.

The Book Value is the value of a company's share at the time of liquidation. The Book Value is based upon the difference between the value of the company's assets minus the total sum of company's liabilities and the liquidation price of any preferred issues, divided by the number of shares outstanding.

the amount shown in the union's financial records for a particular asset, normally the cost of the asset less the accumlated depreciation.

the original cost of an asset as carried in books of account less depreciation.

Value that equals assets less liabilities in valuing businesses. It is the net worth of the business.

The difference between a company's assets and its liabilities, usually expressed in per-share terms. It takes into account all money invested in the company since its founding, as well as retained earnings. It is calculated by subtracting liabilities from assets and dividing the result by the number of shares outstanding. Comparing book value to share price is one way to gauge if a company's stock is undervalued or overvalued.

The value of an asset for accounting purposes. For assets where depreciation is taken or reserves booked, this is often expressed as a net book value. The book value of a company is the excess of assets over liabilities, which is equivalent to total owner's equity.

The net asset value of a company as at the time of the last published reports.

Acquisition cost of the asset less depreciation

This is the value of the company's assets as reflected in the balance sheet and is normally the original purchase price less accumulated depreciation. In inflationary times, this usually is way lower than the replacement or market value of the assets.

Refers to the equity or net worth of the firm, calculated by assets minus its liabilities.

The amount of stockholders' equity in a firm equals the amount of the firm's assets minus the firm's liabilities and preferred stock.

An accounting "value". Usually the undepreciated balance of the historical or original cost of an asset. "Book value" usually reflects an accommodation with income tax regulations, is characterized by frequently- accelerated depreciation, usually does not reflect inflation or appreciation, and rarely bears any resemblance to fair market value.

This value appears as a column heading in some reports. If your portfolio uses an accrual basis, then the program prints the total book value (amortized cost) in this column. If your portfolio uses a cash basis, then the original cost of the investment is printed. Chapter 4 contains information on accounting methods and the option to include outstanding accrued interest at purchase in the book value.

The amount at which assets and liabilities are held in the accounting records

The value of a property carried on a company's books. It is usually the cost less depreciation or cost recovery plus capital additions.

The original cost of a capital asset less its accumulated amortization.

Capitalized cost less depreciation as estimated by an accountant.

The purchase price of an investment plus reinvested income.

The value of a company's assets or liabilities recorded in the account book.

The amount at which the asset is recorded in the accounting records as at a particular date after deducting accumulated depreciation or amortisation. (See Written Down Value; Carrying Amount).

The current value for accounting purposes of an asset expressed as original cost plus capital additions minus accumulated depreciation.

The net worth, or liquidating value, of a business. Calculated by subtracting all liabilities, including debt and preferred stocks from total assets, and dividing by the number of shares of common stock outstanding.

The value at which an asset is carried on the financial statements of a business; usually, original cost less depreciation (if any). In business valuation, the net worth of the business, or the difference between the firm's assets and its liabilities.

The book value of an asset or group of assets is the price at which they were originally acquired, in many cases equal to purchase price. Book value is therefore relevant insofar as it forms the basis of various calculations e.g. of nominal capital gains (current value divided by book value), of amortized value (book value adjusted for depreciation) and of several financial ratios (e.g. price to book value [P/BV]).

Is the value of a company’s assets that is carried on a balance sheet.

The over round that a bookie builds into the odds. For example a typical football match will be booked to 110% meaning that if you bet on all outcomes you'd lose about 10%. Very similar to payout which is defined as 100/book value. To work out book value simply use this formula, Book Value = 1/outcome1_odds + 1/outcome2_odds + ...

the recorded value of an asset = first cost less decline in value due to depreciation, depletion, etc. to time of statement. Current Book Value implies the vlaue reflected on the current ballance sheet.

An indicator of a company's value, calculated by subtracting the company's liabilities from its total assets.

What the accountant says a business is worth. It often bears no relationship to what the owners (shareholders) think the business is worth. It is calculated by adding retained profits to the initial share capital and is a purely arithmetic calculation. It can be grossly distorted by inflation. It is 100% accurate and often totally useless as a way of valuing a business.

(1) The current value of a fixed asset as shown by the records; the difference between the original cost of the asset and the accumulated depreciation. (2) The difference between the accounts receivable and the allowance for bad debts. (3) The value of a share of stock as shown by the corporate books.

Total assets, without the inclusion of intangibles such as goodwill, minus total liabilities. The book value of a company is its base liquidation value.

The original purchase price (cost) of your investment plus distributions valued at the time of distribution.

A company's book value is total assets minus intangible assets and liabilities such as debt. Book value might be more or less than the market value of the company.

a companyâ€(tm)s assets, minus any liabilities and intangible assets; liquidation value of a company.

The value of the company if all liabilities were subtracted from assets and common stock equity. The book value has very little relation to the market value. In industries in the technology sector, this number is almost always miniscule compared to market capitalization.

A technical term for the value of an asset in a company's books or accounts based on what the asset cost originally and written down annually to reflect its depreciation. Over time book value becomes less and less meaningful, particularly in a period of inflation, and can be meaningless in deciding what an asset is really worth, let alone the value of the business owning the assets.

net margin

Cost, plus additions and minus depreciation, is the book valuation of a property.

A company`s common stock equity, calculated as total assets minus liabilities, preferred stock and intangible assets. Also, the value of an asset equal to cost minus depreciation.

This is the measure of the net worth of each share of common stock. Subtracting intangible assets and preferred stock from the total net worth and then dividing the result by the number of common shares outstanding determines book value. This can be a guide to selecting under priced stocks and is the value of the stock should the company be liquidated.

Book value is normally defined as cost less aggregated depreciation and is not normally a valuation.

The initial cost of an investment plus reinvested income. Book value is often used to calculate the foreign content portion of a registered plan.

The value of an asset, a liability or a stockholders' equity account. For a fixed asset, it is typically the cost of the asset minus accumulated depreciation. As companies continue to use fixed assets to generate revenue, the book values lessen and sometimes ultimately reach zero. See also depreciation.

Estimate of the value of a share calculated from the issuer's balance sheet.

The amount of net assets belonging to the owners of a business (or shareholders of a company) based on balance sheet values.

The value of an asset reflected in the accounting records or financial statements. This amount may or may not be equal to the fair value of the asset. CAFR Acronym for the Comprehensive Annual Financial Report. The CAFR is a governmental financial report which contains the basic financial statements and supplementary financial information.

The amount at which an asset is carried on the books of the owner or manager.

The net value of a company's assets, less its liabilities and the liquidation price of its preferred issues. The net asset value divided by the number of shares of common stock outstanding equals the book value per share, which may be higher or lower than the stock's market value.

The net amount at which an asset or group of assets appear on the records of a company, as distinguished from an asset's market value or some intrinsic value.

The total owners' equity shown in the balance sheet.

Also referred to as common shareholder's equity, this is the total shareholder's equity as of the most recent quarterly balance sheet minus preferred stock and redeemable preferred stock.

the purchase price minus accounting depreciation

The original value that an asset is purchased at.

Shareholder's equity (the amount of the company owned by the stockholders) divided by the number of common shares of stock outstanding.

The book value is calculated by subtracting total liabilities from total assets. It is also called equity or shareholders equity. In a mutual fund account this equals purchases plus reinvested distributions minus any withdrawals or fees. Book value per share is calculated by dividing the total book value by the number of shares outstanding.

The value at which an asset is recorded in a company's accounting records.

The average value of a car, widely used to determine trade-in and resale value.

1. The value of an asset calculated by subtracting cumulative depreciation from the original purchase price. 2. Net value of a business, assets less all liabilities and obligations.

Total firm's assets minus intangible assets and liabilities.

A company's book value is its total assets minus intangible assets and liabilities, such as debt. A company's book value might be more or less than its market value.

Refers to the value of assets as shown in the official accounting records of the company.

The value at which a debt security is shown on the holder's balance sheet. Book value is acquisition cost less amortization of premium or accretion of discount.

This is an accounting term. The book value of a company is determined by adding up all of the company's assets and then deducting all of its debt and liabilities. The Book value of a company's assets or securites may have little relationship to the market value of the company.

The net amount at which an asset or asset group appears on the books of account, as distinguished from its market value or some intrinsic value. Represents the amount appearing in an asset account less any applicable accumulated depreciation or other valuation account.

The value of a property as an asset on the books of account; usually, reproduction or replacement cost, plus additions to capital and less reserves for depreciation.

The difference between a company's assets and liabilities. The book value per share of common stock is the book value divided by the number of common shares outstanding.

The value of a used auto in a specific market area. A recognized wholesale appraisal guidebook provides guidance on the auto's value at any given time. Examples of these guidebooks include Black Book, Kelley Blue Book, or NADA Guides.

The amount of a corporation's shareholders' equity. Also called net worth. Literally, the company's assets minus liabilities.

Value of an asset determined by subtracting accumulated depreciation from the original cost of the asset.

The value at which an asset is carried on a balance sheet.

Another old-fashioned measurement of a company's value. How much the company is actually worth if you were to add up all the stuff. It is usually way lower than the stock value, so why would it be important

Net amount at which an asset or liability is carried on the books of account (also referred to as carrying value or amount). It equals the gross nominal amount of any asset or liability minus any allowance or valuation amount.

Book Value is the original purchase price of a Capital Expenditure minus accumulated Depreciation. Long Term Assets are listed on a Balance Sheet at Book Value.

An accounting term that measures the value of the company's ownership shares or units based on the net assets the company is carrying on its accounting records.

The value of a property as a capital asset based on its cost plus any additions, minus depreciation.

A company's total assets minus intangible assets and liabilities (also called Common Shareholder's Equity).

An accounting term which is the difference between cost and the total amount of depreciation that has been taken. Back to the Top

Acquisition costs less any accrued depreciation.

The value of a business as presented by the excess of the total assets over the total liabilities. Factors such as depreciation will affect book value.

An accounting term. Book value of a stock is determined from a company's records, by adding all assets then deducting all debts and other liabilities, plus the liquidation price of any preferred issues. The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share. Book value of the assets of a company or a security may have little relationship to market value.

shows the equity or net worth of the firm, which is equal to its assets minus liabilities.

A value computed by subtracting the total liabilities from the value of all assets on the balance sheet, then dividing by the number of common shares. This is an accounting term that has no relation to the securities market value.

The value of an asset as shown in the owner's accounting records.

A company's assets, minus any liabilities and intangible assets. Book value is literally the value of a company that can be found in the balance sheet and is often represented as a per-share value by taking the company's shareholder equity and dividing by the current number of shares outstanding.

a company's total assets minus its liabilities; usually used by value investors to determine the attractiveness of a stock

A company's value as reflected on the balance sheet. Book value is determined by adding the value of all assets and subtracting the value of all liabilities. Book value of a company may have little relationship to market value.

The book value of a stock is determined by adding up all of a company's assets then deducting all of its debt and liabilities, including the liquidation price of any preferred issues. This sum is then divided by the number of common shares outstanding and the result is book value per common share. Book value of a company's assets or of a security may have little relationship to the market value.

The amount at which an item is carried in accounting records and reported in financial statements. A fixed asset’s book value is its original cost less accumulated depreciation. Book value per share of common stock is equal to assets, minus liabilities and the amount assigned to preferred stock, divided by the number of outstanding common shares. Business Valuation – The process of arriving at an opinion or determination of the value of a business enterprise or an interest therein.

The carrying amount of an asset, as shown on the books of a company.

the equity or net worth of a company; in other words, the company's assets minus liabilities

Book value of a stock is determined from a company's balance sheet by adding all current and fixed assets and then deducting all debts, other liabilities and the liquidation price of any preferred issues. The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share.

the value of a borrowing from a debt pool account or deposit in an offset account for accounting purposes

(Also called 'book cost') The net value at which an asset appears on accounting records as distinguished from its market value, i.e. stock at cost rather than its selling price.

The net amount shown in the accounts for an asset, liability, or owners' equity item.

The price a company would sell for if liquidated, usually much lower than the actual price of a stock. Company's in trouble can sell below their book value however.

Amount, net or CONTRA ACCOUNT balances, that an ASSET or LIABILITY shows on the BALANCE SHEET of a company. Also known as CARRYING VALUE.

A company's net worth or equity as stated on the company's financial statements.

The capitalized cost of an asset, less depreciation taken for accounting purposes, based on the method used for the computing of depreciation over the useful life of the asset. The actual value of an asset after deducting depreciation and all liabilities is the net book value.

The value of net assets that belong to a company's shareholders, as stated on the balance sheet.

Net asset value of a company's securities. Book value can be a guide in selecting underpriced stocks and is an indication of the ultimate value of securities in liquidation.

Common shareholder's equity on a per share basis. It is calculated by subtracting liabilities from assets and dividing the result by the number of outstanding shares of stock. The book value is not necessarily the same as the market value.

For investing purposes, it is the assets minus the liabilities of a company (net assets), divided by the number of ordinary shares of stock outstanding.

Value according to accounting records, which may or may not be real market value (i.e. the norm is that it usually is not, book value is often higher than actual fair market value).

The value of a security as shown on the owner's balance sheet. Often much different from market value, book value is based on acquisition cost plus (minus) any unamortized (accreted) premium (discount).

The initial cost of investment or other asset as recorded. Bonds purchased at other than maturity value have a book value of amortized cost. The cost of real estate investments includes both the original cost and the capitalized cost of any improvements. The book value of gifts and other receipts is the cash or fair market value at the time of receipt.

The cash value of a business which, after all debts are paid, belongs to the owners of a company shareholders liquidated. This is calculated by looking at the balance sheet and subtracting the company's liabilities and value of preferred shares from its assets, and then dividing what is left by the total number of common shares outstanding.

the net value of an asset on the balance sheet

An accounting term describing the current value of an asset expressed as the original cost plus capital additions minus accumulated depreciation.

The net-asset value of a company as determined by subtracting its liabilities from its assets.

The value at which a loan is shown in the balance sheet of the company which has borrowed the money. Note that book value is not necessarily the market value of the loan.

The price paid for a security, as opposed to its current worth or market value.

Amount paid for an asset when it was purchased, which may be less than, greater than, or equal to the current market value of the asset.  For guaranteed Interest Contracts (GICs), It is the value established under the GIC with reference to an investment account or fund.  Generally, it equals the initial contribution made to the investment  account, plus interest credited under the contract minus withdrawals.  Book value does not fluctuate with the market price of the securities in the investment account.

Book Value is the shareholders' equity of a business (assets - liabilities) as measured by the accounting 'books'. The term is also used to distinguish between the accounting value (usually historical cost) and the market price of any asset, such as capital equipment, and may be referred to as carrying value.