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

Bank Loan

A bank loan is a sum of money borrowed from a financial institution, which is to be repaid with interest…

Bookkeeping System

A bookkeeping system is a method or software used to record financial transactions, track income and expenses, and maintain accurate…

Business Model

A business model refers to how a company creates, delivers, and captures value. It defines the company's strategy for generating…