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FindLaw Legal Dictionary

The FindLaw Legal Dictionary -- free access to over 8260 definitions of legal terms. Search for a definition or browse our legal glossaries.

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

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.

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