book value

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

Book value

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

Net Asset Value

In stocks and businesses, an expression of the underlying value of the company. That is, it is a statement of the value of the company's assets minus the value of its liabilities. One way of thinking about the net asset value is that it is the underlying value of a company, not the value dictated by the supply and demand of shares or its market capitalization. It is also called the book value.

book value

1. The net dollar value at which an asset is carried on a firm's balance sheet. For example, a building that was purchased for $900,000 but that has depreciated $200,000 has a book value of $700,000. Book value, an accounting concept, often bears little relation to an asset's market value. Also called carrying value, depreciated cost.

Book value.

Book value is the net asset value (NAV) of a company's stocks and bonds.

Finding the NAV involves subtracting the company's short- and long-term liabilities from its assets to find net assets. Then you'd divide the net assets by the number of shares of common stock, preferred stock, or bonds to get the NAV per share or per bond.

Book value is sometimes cited as a way of determining whether a company's assets cover its outstanding obligations and equity issues.

Further, some investors and analysts look at the price of a stock in relation to its book value, which is provided in the company's annual report, to help identify undervalued stocks. Other investors discount the relevance of this information.

book value

the money amount of an ASSET as stated in a company's LEDGER accounts and BALANCE SHEET. FIXED ASSETS are often stated at NET BOOK VALUE (original cost less cumulative DEPRECIATION), while CURRENT ASSETS are stated at original cost or market value, whichever is the lower.

book value

The value of an asset as reflected on the books and records of a company,taking into account the original book cost of acquisition and then deducting depreciation expenses charged over the years and adding capital expenditures.Book value rarely bears any relationship to the true value of assets.

References in periodicals archive ?
Make Model New Car Blue Book Value 1 Honda Accord LX $19,697 2 Honda Civic LX $16,024 3 Toyota Camry SE $19,700 4 Toyota Sienna LE $24,800 5 Honda Pilot LX $27,500 6 Nissan Altima SL $22,676 7 Toyota Highlander V6 $24,059 8 Toyota 4Runner Sport V6 2WD $26,878 9 Toyota Corolla S $14,949 10 Honda Odyssey EX V6 $26,632 No.
Changing market opportunities in the Trust's business require more flexibility than the current definition of Gross Book Value currently provides.
The selling price of the finished goods inventory is estimated by using the inventory's book value and the expected gross margin to be achieved when the inventory is sold in the normal course of the business's ongoing operations.
RCC) buy bad loans from banks at their ''effective book value,'' Shiokawa said the state-run entity may buy the bad loans at values close to the original book values.
a notebook PC maker, that an IFRS-compliant reappraisal of real estate assets has hiked its book value five times, from NT$13.
Presently, a single realty transaction by an insurance firm with the same individual, the same related party, or the same affiliate cannot exceed 35% of its book value, or 70% of its book value for the outstanding transaction amount with the same individual, the same related party, or the same affiliate.
Participants in defined contribution plans, when offered a choice of investment products, typically have chosen the book value GIC investment option.
It appears, however, that the Service will be more liberal in granting requests to change from the FMV method to the tax book value method.
Corporations and other large owners of real estate are reluctant to dispose of unwanted assets because market value would fall far below book value.
An FSC official noted that it is proper to tally total risk-exposure ceiling on the basis of book value, since it concerns the risk management of an entire bank, unlike OBU or overseas branches whose risk-exposure level has limited effect.
The options include using an objective formula such as multiple of earnings, multiple of revenue or multiple of book value.
RCC) should purchase bad loans from banks at book value instead of market value.