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- Dictionarybook value
noun
- 1. the value of a security or asset as entered in a firm's books.
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noun
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In accounting, the value of an asset according to its balance sheet account balance
In accounting, book value is the value of an asset according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made against the asset. Traditionally, a company's book value is its total assets minus intangible assets and liabilities. However, in practice, depending on the source of the calc... Wikipedia