For Book Value we have terms and definitions in 12 topics. The topics are Accounting, Accounting Terms, Energy, Finance, Fundraising, Grantmaking, Homeowners Insurance, Natural Gas, Real Estate, Sanitation, Securities and Tax.

Book Value (Accounting)

is an accounting term which usually refers to a business' historical cost of assets less liabilities. The book value of a stock is determined from a company's records by adding all assets (generally excluding such intangibles as goodwill)then deducting all debts and other liabilitiesplus the liquidation price of any preferred stock issued. The sum arrived at is divided by the number of common shares outstanding and the result is the book value per common share. Book value of the assets of a company may have little or no significant relationship to market value.

Book Value (Accounting Terms)

Amount, net or CONTRA ACCOUNT balances, that an ASSET or LIABILITY shows on the BALANCE SHEET of a company. Also known as CARRYING VALUE.

Book Value (Energy)

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.

Book Value (Finance)

The amount shown on a balance sheet for one or more assets or liabilities, net. The book value of an asset, liability or equity account does not necessarily equate to the market value, and in fact usually differs substantially. Be careful when looking at a balance sheet and making inferences about the value of the assets. Be VERY careful when looking at the Equity line item of the balance sheet and inferring that that is what the company’s stock is worth.

Book Value (Fundraising)

The amount of an asset stated in a company's records, not necessarily that which it could bring on the open market.

Book Value (Grantmaking)

The amount of an asset stated in a company's records, not necessarily that which it could bring on the open market.

Book Value (Homeowners Insurance)

The book value of a company, also known as stockholder's equity, is the difference between a company's assets and its liabilities. The book value of a company can normally be found in its annual report.

Book Value (Natural Gas)

The recorded plant cost less the accumulated depreciation.

Book Value (Real Estate)

Also referred to as common shareholder's equity, this is the total shareholder's equity as of the most recent quarterly balance sheet minus preferred stock and redeemable preferred stock.

Book Value (Sanitation)

Recorded value, generally historical cost, less depreciation. Depreciation is the system of spreading the cost of tangible capital assets of the estimated useful life in a systematic and rational manner. This is often not comparable to fair market value.

Book Value (Securities)

The value of a corporation's assets or liabilities on its balance sheet. Assets are valued at their original purchase price less any depreciation taken for accounting purposes. The book value of common stock is the corporation's assets less its liabilities and the liquidation value of its preferred stock. Book value may have little relationship to market value.

Book Value (Tax)

(1) The current value of a fixed asset as shown by the records; the difference between the original cost of the asset and the accumulated depreciation. (2) The difference between the accounts receivable and the allowance for bad debts. (3) The value of a share of stock as shown by the corporate books.

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