book value -
the value at which an asset is carried on a balance sheet; equals cost minus accumulated depreciation
value relative darkness or lightness of a color; "I establish the colors and principal values by organizing the painting into three values--dark, medium...and light"-Joe Hing Lowe
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Wiktionary
Substantiv
book value -
The value of an asset as reflected on an entity's accounting books, without accounting for appreciation or depreciation.
book value -
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.