Book Value

Views Updated: Dec 15, 2025

Key Facts

Abbreviation
BV
Pronunciation
/bʊk ˈvælju/
Category
Business
Related Field
Accounting

Examples in Context

  1. The insured value of the airplane was greater than its book value.
  2. But bank's shares trade below their book value, suggesting that investors are skeptical.
  3. The main cause of this is that the book value is the outcome of measuring by historical cost.
  4. Book value is the unamortized cost of the asset which still appears on the accounting books of the business.
  5. Under many circumstances, there is no relation between the book value, per share and the actual value.

Other meanings of BV