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

But despite an effectively flat year-to-date performance (even accounting for its massive payout), shares trade at a thin discount to its shrinking book value. — Brett Owens, Forbes.com, 25 July 2026

The stock also trades near book value despite a roughly 10% return on equity, which creates room for a re-rating if investors begin to value Toyota as a leader rather than a legacy automaker. — Tony Zhang, CNBC, 22 July 2026

Instead, Elliott wants to allow the government to be able to pay the lower book value on those assets, or what the utility originally paid, minus depreciation. — John Moritz, Hartford Courant, 20 June 2026

One assumption that would change matters materially if wrong is that Fernandez’s book value has not previously been impaired. — Chris Weatherspoon, New York Times, 18 Mar. 2026

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