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Definition of Book value
1. Noun. The value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation.
Definition of Book value
1. Noun. The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation. ¹
2. Noun. The price for which an item or service should be bought or sold, usually as related in a printed collection of prices for similar items or services. ¹
¹ Source: wiktionary.com
Lexicographical Neighbors of Book Value
Literary usage of Book value
Below you will find example usage of this term as found in modern and/or classical literature:
1. State and Local Taxation: International Conference Under the Auspices of the by International Tax Association (1911)
"In reference to this question of book value: You illustrated with a bank having a
... That is its own statement of book value, but this, in my judgment, ..."
2. Mathematics of Finance by Henry Lewis Rietz, Arthur Robert Crathorne, J. Charles Rietz (1921)
"In general, the word "book value" is somewhat broader in its meaning and includes
the ... These entries are often listed under the heading "book value. ..."
3. A Treatise on the Law of Income Taxation Under Federal and State Laws by Henry Campbell Black (1915)
"Changes in book value of Assets. 112. Corporations Engaged in More Than One Business.
113. Net Income, How Ascertained. 114. General Expenses Deductible. ..."
4. College and University Finance by Trevor Arnett (1922)
"book value OF ENDOWMENT ASSETS SHOULD NOT BB CHANGED TO RECORD ESTIMATED VALUES
Real estate is often given for endowment, which, in the course of time, ..."
5. Frenzied Finance by Thomas William Lawson (1905)
"The Mutual Life owns stock of the Bank of Commerce, of a book value of ...
and of the Guaranty Trust Company of New York, of a book value of ..."
Other Resources:
