book value

/B UH1 K V AE1 L Y UW0/
noun
  1. 1

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

  2. 2

    The price for which an item or service should be bought or sold, usually as related in a printed collection of prices for similar items or services.

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Source: https://en.wiktionary.org/wiki/book%20value

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