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 potential danger is that this significant hit to book value could impact earnings available for distribution (EAD), putting its current dividend rate of 45 cents per share at risk. Brett Owens, Forbes.com, 8 June 2025 In accounting, an impairment is made when a company’s directors believe the market value of an asset has fallen below its book value. Matt Slater, New York Times, 7 June 2025 Current Price Implies Profits Will Fall At its current price, Pilgrim’s Pride’s price-to-economic book value (PEBV) ratio is 0.6. David Trainer, Forbes.com, 21 May 2025 Total shareholders' equity increased to $246.6 million, with a book value per share rising to $17.28 from $16.25 in the prior year. Quartz Intelligence Newsroom, Quartz, 28 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 11 Jun. 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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