book value
Asset's recorded amount
Book value is an asset's worth as recorded in financial accounts, typically purchase price minus accumulated depreciation.
For a company, book value is total assets minus liabilities—what shareholders would theoretically receive if everything were liquidated.
Book value often differs from market value: The stock trades at twice its book value.
A car's book value comes from pricing guides like Kelley Blue Book.
Asset value reduction over time
- assetsOwned items of value
- balance sheetAssets-liabilities-equity report
- equityImpartial treatment or ownership value
- liabilitiesAmounts owed to others
net worth · amortization · ledger · financial statement · shareholder equity · goodwill · tangible assets · intangible assets
depreciation
Asset value reduction over time
- assetsOwned items of value
- balance sheetAssets-liabilities-equity report
- equityImpartial treatment or ownership value
liabilities · net worth · amortization · ledger · financial statement · shareholder equity · goodwill · tangible assets · intangible assets · capitalization
- equityshareholder equity, common stock, preferred stock, equity stakes, retained earnings
- financebank, CFO, banks, controller, finance
- financial termswealth, asset, currency, balance sheet, audit
- accounting termsassets, cash, expenses, equity, retained earnings
- financial metricsROI, ROE, EPS, P/E ratio, PE ratio
- investingstocks, stock, bonds, investing, investor
book valuemarket value
Current trading price
fair market value · market price · appraised value · intrinsic value · economic value
book, value, books, bookish, bookcase, e-book, bookkeeper, bookmark, bookkeeping