book value
book value n: 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

Merriam-Webster’s Dictionary of Law. . 1996.

book value
n.
An asset’s official value, usually cost minus depreciation.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


book value
A method of valuing a corporation's stock or a company's worth by adding up the stated value of assets as shown on the books (records) of the company and deducting all the liabilities (debts) of the company. Because it does not include factors such as earnings potential or the goodwill (reputation) of the company, book value is a conservative method of valuation.
Category: Business, LLCs & Corporations → Buying or Selling a Business

Nolo’s Plain-English Law Dictionary. . 2009.

book value
When a company records its assets in its accounts these are usually initially included at cost. Over time, this amount may be depreciated giving a lower amount. The figure which appears in the accounts is known as the book value and may therefore not reflect an asset's true market value.
Related links

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.


book value
n. The value according to a corporation's books of an asset's worth minus its accompanying liabilities.
See also market value.

Webster's New World Law Dictionary. . 2000.


book value
The current value of an asset. The book value of an asset at any time is its cost minus its accumulated depreciation. (Depreciation reflects the decrease in the useful life of an asset due to use of the asset.) Companies use book value to determine the point at which they have recovered the cost of an asset. The net asset value of a company's securities. This is calculated by subtracting from the company's total assets the following items: intangible assets (such as goodwill), current liabilities, and long-term liabilities and equity issues. This figure, divided by the total number of bonds or of shares of stock, is the book value per bond or per share of stock.

Dictionary from West's Encyclopedia of American Law. 2005.


book value
The current value of an asset. The book value of an asset at any time is its cost minus its accumulated depreciation. (Depreciation reflects the decrease in the useful life of an asset due to use of the asset.) Companies use book value to determine the point at which they have recovered the cost of an asset.
 
The net asset value of a company's securities. This is calculated by subtracting from the company's total assets the following items: intangible assets (such as goodwill), current liabilities, and long-term liabilities and equity issues. This figure, divided by the total number of bonds or of shares of stock, is the book value per bond or per share of stock.

Short Dictionary of (mostly American) Legal Terms and Abbreviations.

book value
n.
   a determination of the value of a corporation's stock by adding up the stated value of corporate assets as shown on the books (records) of a corporation and deducting all the liabilities (debts) of the corporation. This may not be the true value of the corporation or its shares since the assets may be under- or over-valued.

Law dictionary. . 2013.

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