BOOK VALUE


Meaning of BOOK VALUE in English

transcription, транскрипция: [ noun ]

Date: 1899

: 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

Merriam-Webster's Collegiate English vocabulary.      Энциклопедический словарь английского языка Merriam Webster.