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
Examples are automatically compiled from online sources to show current usage. Read More Opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback.
The company’s shares can be purchased today at 92% of their book value. John Navin, Forbes.com, 27 Mar. 2025 Supply chain bottlenecks and shortages of critical components—such as semiconductors and specialized machinery—have further driven up prices, highlighting the substantial gap between current book values and genuine replacement or reproduction costs. Mark Le Dain, Forbes, 23 Mar. 2025 The company is now at 89% of tangible book value and has a management team that is pragmatic about a potential partnership, the analyst said. Michelle Fox, CNBC, 21 Mar. 2025 The company reported a tangible book value per share of $12.95 and a return on average equity of 9.00%. Quartz Intelligence Newsroom, Quartz, 14 Mar. 2025 See All Example Sentences for book value

Word History

First Known Use

1839, in the meaning defined above

Time Traveler
The first known use of book value was in 1839

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Cite this Entry

“Book value.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/book%20value. Accessed 1 Apr. 2025.

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
Last Updated: - Updated example sentences
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