book value


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Related to book value: market value, Book value per share
  • noun

Words related to book value

the value at which an asset is carried on a balance sheet

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References in periodicals archive ?
New car shoppers can obtain a tailored New Car Blue Book Value for exact vehicle packages, options and incentives through kbb.
Because the stock's book value was less than its FMV at the decedent's date of death (and was expected to remain that way throughout the surviving spouse's lifetime), the IRS concluded that the son's right to make a bargain purchase of the stock effectively permitted the son to substantially deplete the value of the trust corpus; this right was tantamount to a power to appoint property to a person other than the surviving spouse.
With certified vehicles for sale at no-haggle prices below Blue Book values, auto2auto.
The ED combines these two approaches by defining the impairment loss as the difference between discounted cash flows and book value but only recognizing the impairment if undiscounted cash flows are less than book values.
for a price equal to its book value, and (v) the granting by Fidelity to Citadel of a one-year transferable option to purchase two buildings (including the location of the Company's executive offices) at a price equal to their net book values at June 30, 1994 ($9.
Two recent research studies, one published in the January 1990 Accounting Review and the other in the fall 1988 Journal of Accounting and Public Policy, found that on the average, acquiring entities pay a larger premium over book value in pooling method mergers than in puchase method mergers.
NASDAQ: DLFI) told security analysts today that Delphi's fully-diluted book value per share had grown at a 38 percent compound annual rate over the past five years.
However, we think book value growth will slow, particularly as the company continues to repurchase stock at current prices, which are at 1.
Net book value on the 13 released aircraft for which DHL will not continue to fund depreciation will be approximately $4.
Like many independent exploration and production companies, Seneca uses the full cost method of accounting for determining the book value of its oil and natural gas properties.
Kelley Blue Book is one of the most trusted and recognized names in car buying, and we're delighted to integrate its New Car Blue Book value directly into the purchasing process," said Scott Painter, Zag founder and CEO.
Its closed-end fund structure limits book value growth through capital retention.
Anders said, "During the final months of 1990, as I was working with your board to design an action plan for the company, your General Dynamics shares were trading for as little as $19 -- 39 percent of the company's book value at the time.
Asset valuation assumes the market price of a stock selling below its book value will rise toward this value if the book value reflects the true current value of the assets, whether appreciated or depreciated.
As of December 31, 2007, management calculates that the Trust's Gross Book Value equals approximately $2.