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Keywords:
Intangible,
Minus,
Depreciated,
Liability,
Subtracted
A companys common stock equity as it appears on a balance sheet, equal to total...
The value of a financial instrument or portfolio carried on a balance sheet at the purchase price (in other words the original recorded value when purchased). This is in contrast to market value, which is an indication of how the market values the instrument or portfolio today.
The value of a corporation's equity as shown by the accounting records of the holder.
A company's value as it appears on a balance sheet, equal to total assets and intangible assets such as goodwill, minus liabilities. The value of assets as they appear on a balance sheet will be equal to the cost of the assets minus accumulated depreciation. Book value therefore often differs substantially from the open market value.
For an individual investor, book value is the amount you originally invested plus any interest or dividends you earned that have been reinvested.
The value of an asset as shown in a company's account books, which may or may not be the same as its market value.
The value at which a security is carried on the financial records of its owner. This value may be the original cost of acquisition of the security or original cost adjusted by amortization of a premium or accretion of a discount. The book value may differ from the security's current market value. Compare: MARKET VALUE.
the worth of an asset as recorded in a company's accounts.
BV - Remaining capital investment in an asset after depreciation is accounted for (16.1).
A company's net asset value: the total asset value minus intangible assets and total liabilities. Intangible assets include such things as good will and patents.
The value of assets as shown on the balance sheet.... more on: Book value
The theoretical liquidation value of a company determined by adding all current and fixed assets and then deducting all debts, other liabilities, and the liquidation price of any preferred issues. The sum arrived at is divided by the number of common shares outstanding and the result is book value per common share. Book value of the assets of a company or a security often has little correlation to the market value.
The assessed value of a company`s assets. ("Book value per share," which is frequently used in assessing the potential value of a company`s stock, is defined as the per-share assessed value of a company`s assets.
The original purchase price of an asset, which may not be its current market value.
The capital amount at which property is shown on the books of an account. Usually it is the original cost, less reserves for depreciation plus additions to capital.
A ratio of the total shareholder’s equity in an organization, divided by the number of shares outstanding. Book value of a share is rarely equivalent to its market value.
The difference between a company's assets and its liabilities, usually expressed in per-share terms. Book value is what would be left over for shareholders if the company were sold and its debt retired. It takes into account all money invested in the company since its founding, as well as retained earnings. It is calculated by subtracting total liabilities from total assets and dividing the result by the number of shares outstanding. Examining the price-to-book ratio (P/B) of an industrial company with a lot of hard assets is a good way of telling if itâ€(tm)s undervalued or overvalued.
the book value of a company is the value of the common stock (total assets minus liabilities minus preferred stock minus intangible assets). The book value of an asset of a company is typically based on its original cost minus accumulated depreciation.
The recorded plant cost less the accumulated depreciation.
The depreciated value of a company's assets (original cost less accumulated depreciation) less the outstanding liabilities.
The value of assets or shares as reflected in the company accounts. Generally, it is a common practice for companies to report the historical value of their assets in the books; that is, the purchase value at the time of transaction.
This is the value of a fixed asset, such as a building or machine, as recorded in an organisation's books. It is usually the amount paid for the asset less an amount for depreciation.
The basis in an asset determined by taking the cost, plus improvements minus any depreciation taken. The book value of an asset may be well below its fair market value.
represents the net asset value of the enterprise's securities, that is capital stock. It is calculated by subtracting total liabilities from total assets. Page 329
The total given in the balance sheet for the company's assets and liabilities.
Book value of shares is calculated by adding up Share Capital, reserves and surplus of a company which is then divided by the number of equity shares issued by the company.
Value of a fixed asset on a company's books after depreciation has been accounted for.
See Net book value.
The book value of an asset is the amount of cost in its asset account less the accumulated depreciation applicable to the asset. The book value of a company is the amount of owner's or stockholders' equity. To Top
Net tangible asset value per share of common stock. It is total assets less tangibles, minus total liabilities, minus the redemption value of preferred stock outstanding, divided by the common shares outstanding.
The value of a company's assets as shown in the Annual Report.
The value of an item or property at a specific time after deducting depreciation from original cost.
Net asset value per share as at the date of the company's last balance sheet. In the event of the company's liquidation and its assets and liabilities being sold for the cash equivalent to the value stated on the balance sheet, the shareholder will receive an amount of money equal to the book value in proportion to his shareholding.
Net worth divided by fully diluted equity. It is also the cost price of an asset less accumulated depreciation.
The portion of the carrying value (other than the portion associated with tangible assets) prorated in each accounting period, for financial reporting purposes, to the extracted portion of an economic interest in a wasting natural resource.
the result of adding all of a company's assets, then subtracting all debts and other liabilities, plus the liquidation price of any preferred issues.
Equity value of an outstanding share of stock determined by dividing the amount of stockholders equity to which each share is entitled by the number of shares outstanding.
The value of an asset at a specific point in time. For a capital asset, it equals the cost of the asset minus the accumulated depreciation
The vehicle's depreciated value at any given time during the course of the lease.
the net worth of a company including intangible assets minus the redemption value of any outstanding preferred stock.
(See: net worth.)
The value of shares determined on the basis of the books of a corporation (specifically calculated from the company’s balance sheet).
The net amount at which an asset or asset group appears on the books of account, as distinguished from its market or intrinsic value. In the case of assets subject to reduction by valuation allowances, book value refers to cost or stated value less the appropriate allowance.
The value of an asset as it appears on a balance sheet, equal to cost minus accumulated depreciation. Book value often differs substantially from market price.
The current value of an asset on a company's balance sheet according to its accounting conventions. The shareholders' equity on a company's balance sheet is the book value for that entire company. Many times when investors refer to book value, they actually mean book value per share, which is the shareholder's equity (or book value) divided by the number of shares outstanding. As the book value is theoretically what a company could be sold for (liquidation value), this book value number is sometimes used as a rough guide as to whether or not the shares are undervalued.
The book value of a company is equal to the balance sheet value of stockholders' equity, which is sometimes referred to as net assets or net worth. The book value of a share of outstanding stock is the book value of the company divided by the number of outstanding shares.
The amount shown on the Balance Sheet representing the owner's viewpoint of what an asset is worth, or cost. Typically the Book Value of an Asset is recorded as the original cost less accumulated Depreciation. The Book Value of a company is the total of all such assets. The Book Value of the stock or bonds issued by the company means the original par purchase price.
The monetary value of an asset as stated in the balance sheet. This is the acquisition cost (or revalued amount) less accumulated depreciation.
The net value of a firm's assets minus its liabilities. It includes both tangible and intangible assets and is often given on a per share basis. Usually a firm's stock will sell at a price higher than its book value per share.
The estimated value of a car as found in the N.A.D.A, the Kelly Blue Book, or the Black Book, used by lenders to determine the amount they will lend.
A company's book value is its total assets minus its liabilities and intangible assets. Some investors look at the book value of a company to decide whether or not they are investment worthy. The ratio of stockholder equity to the average number of common shares is known as the book value per share. Although a useful tool, this should not be used to determine a company's worth, as it is not a indicator of market value.
The net assets of a company less all prior liabilities divided by the number of shares of stock. For plants and equipment, it also means the original cost of an asset less accumulated depreciation or amoritization.
The dollar value of the physical asset at the time of construction or purchase of that asset, or, if the asset is a gift, the market value of the asset at the time of the gift. It may also be the difference between the balance of a physical plant asset account and its related accumulated depreciation account.
Commonly, wholesale value. Also net worth as recorded on a financial statement.
An asset's original basis less accumulated depreciation
Value of an asset, calculated as actual cost minus allowances for depreciation. Book values can be more or less than market values.
A measure of the net worth of a share of common stock. It is calculated by subtracting the intangible assets and preferred stock from the total net worth of the company, and then dividing by the number of common shares outstanding.
The value, net of depreciation, at which an asset appears on a companys balance sheet.
is the value in the books of an item in the balance sheet.
The value of a company's assets and liabilities, as recorded in the Balance Sheet.
The value of individual assets, calculated as actual cost less allowance for any depreciation. Book value may be more or less than current market value.
The amount of stockholders' equity which equal to the amount of the firm's assets minus the firm's liabilities and preferred stocks.
The value of an asset as shown in the financial records of an individual or corporation.
In investment terms, it is the assets less liabilities of an entity. In accounting terms, it is the carrying value of an asset or liability in an entity's balance sheet.
A term associated with the used vehicle market. It generally means the wholesale value of a used car listed in one of the pricing books, like the Canadian Black Book®.
An accounting term that states the equity value of an outstanding share of stock. A stock's book value is determined by dividing the amount of stockholders' equity by the number of common shares ou |
