Last Updated
：2025/11/21
book value
（ plural ）
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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
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.
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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.
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