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book value

From Wiktionary, the free dictionary

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English

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Noun

book value (countable and uncountable, plural book values)

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

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