Home > Glossary > B > Book Value
Illustration

Book Value

The net value of an asset or business recorded on the books, calculated as the original cost minus depreciation or liabilities. For a company, it’s total assets minus total liabilities. Book value helps assess asset worth or compare with market value for investment decisions.

More Items

Bond Discount

A bond discount occurs when a bond is issued for less than its face value. This happens when the bond’s…

Billed Revenue

Billed revenue is income that has been invoiced to customers but not necessarily collected yet. It represents revenue recognized when…

Bribery

Bribery in business refers to offering, giving, or receiving something of value to influence the actions of an individual or…