book value
noun
: the value of something as shown on bookkeeping records as distinguished from market value:
a
: the value of an asset equal to cost minus depreciation
b
: the value of a corporation's stock equal to its book value minus its liabilities
Example Sentences
I paid $4,100 for the car four years ago, but its book value is now under $500.
Recent Examples on the Web Despite trading at $124/share EXPE has an economic book value (EBV), or no growth value, of well under $1/share. 
David Trainer, Forbes, 10 June 2022 This is the ratio of the S&P 500 to per-share book value, which is a measure of net worth. Mark Hulbert, WSJ, 4 June 2022 European bank stocks remain unloved, but there is a wide range: UBS is at the top end, at close to tangible book value, while Deutsche Bank and Credit Suisse are at the other extreme, at around a third. Rochelle Toplensky, WSJ, 27 July 2022 Figure 15 ranks all 11 sectors by economic book value based on financial data that incorporates 2021 10-Qs. David Trainer, Forbes, 8 June 2021 The stock sells for less than book value (corporate net worth per share). John Dorfman, Forbes, 5 July 2022 The city’s portfolio has a book value of $491 million and earned interest totaling $3.2 million during the quarter, according to the report. Phil Diehl, San Diego Union-Tribune, 14 July 2022 Before Monday’s rally, Prosus shares were 53% below book value, while Naspers stock traded at a discount to this discount. Stephen Wilmot, WSJ, 27 June 2022 In keeping with value investment strategies, this is similar to book value. Charles Rotblut, Forbes, 30 June 2022 See More
David Trainer, Forbes, 10 June 2022 This is the ratio of the S&P 500 to per-share book value, which is a measure of net worth. Mark Hulbert, WSJ, 4 June 2022 European bank stocks remain unloved, but there is a wide range: UBS is at the top end, at close to tangible book value, while Deutsche Bank and Credit Suisse are at the other extreme, at around a third. Rochelle Toplensky, WSJ, 27 July 2022 Figure 15 ranks all 11 sectors by economic book value based on financial data that incorporates 2021 10-Qs. David Trainer, Forbes, 8 June 2021 The stock sells for less than book value (corporate net worth per share). John Dorfman, Forbes, 5 July 2022 The city’s portfolio has a book value of $491 million and earned interest totaling $3.2 million during the quarter, according to the report. Phil Diehl, San Diego Union-Tribune, 14 July 2022 Before Monday’s rally, Prosus shares were 53% below book value, while Naspers stock traded at a discount to this discount. Stephen Wilmot, WSJ, 27 June 2022 In keeping with value investment strategies, this is similar to book value. Charles Rotblut, Forbes, 30 June 2022 See More Word History
First Known Use
1839, in the meaning defined above
Legal Definition
book value
noun
: the value of something as shown on bookkeeping records as distinguished from market value: as
a
: the value of an asset equal to cost less depreciation
b
: the value of a corporation's capital stock expressed as its original cost less depreciation and liabilities