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

Examples of book value in a Sentence

I paid $4,100 for the car four years ago, but its book value is now under $500.

Recent Examples on the Web

The stock trades at a 5% discount to its book value. —John Navin, Forbes.com, 30 Aug. 2025

This can only be an estimate, but The Athletic puts Eze’s book value upon his sale at £3.3m. That leaves Palace a huge profit on sale, even with the sell-on clause due to QPR; Palace will book around £50m in profit from Eze’s departure in their 2025-26 financials. —Chris Weatherspoon, New York Times, 25 Aug. 2025

The stock repurchases in the first quarter of 2024 were likely done at around 1.4-1.5 times book value. —Bill Stone, Forbes.com, 15 Aug. 2025

At its current price of $38/share, SU has a price-to-economic book value (PEBV) ratio of 0.8. —David Trainer, Forbes.com, 23 July 2025

Word History

First Known Use

1839, in the meaning defined above

Rhymes for book value

• eigenvalue
• undervalue

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