Last Updated：2025/11/21

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The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation.

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book value

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Source Word

book value

Noun

The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation.

Japanese Meaning

企業の会計帳簿に記載された資産の価値、すなわち評価の増減を反映しない定額の資産価値（簿価や帳簿価額）。

What is this buttons?

On the balance sheet, the company's book value for the factory equipment represented the amount recorded on its accounting books and did not reflect recent market appreciation.

Google Translation / DeepL Translation

貸借対照表上で、同社の工場設備の帳簿価額は記録上の金額を示しており、最近の市場価値の上昇は反映していませんでした。

Details

Sense（1）

The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation.

Sense（2）

book values

（ plural ）

Details

book value

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